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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 Penamas: Journal of Community Service Jurnal Ilmiah Keuangan Akuntansi Bisnis YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Maya Widyana Dewi
Institut Teknologi Bisnis AAS Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Pengaruh Pengetahuan Investasi, Motivasi dan Modal Minimal Investasi terhadap Minat Investasi Mahasiswa di Pasar Modal (Studi Kasus Mahasiswa ITB AAS) Fadia Rifqi Sutarno Putri; Suprihati Suprihati; Maya Widyana Dewi
YASIN Vol 6 No 4 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i4.11222

Abstract

Although access to the capital market has become increasingly convenient, students’ investment interest remains relatively low, while previous studies on the effects of investment knowledge, motivation, and minimum investment capital on investment interest have produced inconsistent findings. This study aimed to analyze the effects of investment knowledge, motivation, and minimum investment capital on students’ interest in investing in the capital market at Institut Teknologi Bisnis AAS Indonesia. The study employed a quantitative approach involving 89 respondents selected through proportional random sampling. Data were collected using a questionnaire and analyzed through partial hypothesis testing. The results showed that investment knowledge had no significant effect on students’ investment interest, with a significance value of 0.912 > 0.05 and a t-value of −0.111 < the critical t-value of 1.988. In contrast, motivation had a positive and significant effect on investment interest, with a significance value of 0.000 < 0.05 and a t-value of 6.725 > the critical t-value of 1.988. Minimum investment capital also had a positive and significant effect on students’ investment interest, with a significance value of 0.000 < 0.05 and a t-value of 7.888 > the critical t-value of 1.988. These findings confirm that motivation and capital affordability are the main factors encouraging students’ interest in investing, whereas investment knowledge that remains theoretical has not significantly increased their investment interest. This study implies the need to strengthen more practical investment education in higher education institutions and to provide programs that can enhance students’ motivation and practical experience in investing in the capital market.
Pengaruh Literasi Pajak, Modernisasi Sistem Perpajakan, dan Media Sosial terhadap Kepatuhan Wajib Pajak UMKM Kecamatan Serengan Kota Surakarta Fernando Barlimanuana; Maya Widyana Dewi; Yuwita Ariessa Pravasanti
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): 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.v3i3.2426

Abstract

This study aims to empirically examine the influence of tax literacy, tax system modernization, and social media on the tax compliance of Micro, Small, and Medium Enterprise (MSME) taxpayers in Serengan District, Surakarta City. The research population consisted of 2,189 MSMEs registered in Serengan District based on data obtained from the Surakarta City Cooperative and MSME Department. A sample of 73 MSMEs was selected using the purposive sampling technique according to predetermined research criteria. Primary data were collected through structured questionnaires distributed directly to MSME owners or managers. The collected data were analyzed using descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing through the t-test and F-test, as well as the coefficient of determination (R²). The findings reveal that tax literacy does not significantly influence MSME taxpayer compliance. In contrast, tax system modernization and the utilization of social media have a significant positive influence on taxpayer compliance. These findings indicate that improvements in digital tax services and the effective use of social media as a communication and information platform can enhance voluntary tax compliance among MSME taxpayers.
Perbandingan Penerapan Metode Net Dan Gross Up Pada Pajak Penghasilan Karyawan di PT. YTI Singgih bagus Pangestu; Maya Widyana Dewi; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.159

Abstract

This study aims to compare the calculation of Income Tax Article 21 using the Net Method and the Gross Up Method on the salaries and allowances of permanent employees at PT YTI. This research uses a qualitative descriptive approach by collecting, processing, and analyzing data to obtain a clear understanding of the problem under study. The data used in this study consist of primary and secondary data obtained directly from the company as well as supporting documents and reports. The analysis was conducted by comparing the calculation results of PPh Article 21 using the two methods in order to determine the most efficient method for the company. The results show that the calculation of PPh Article 21 using the Net Method produces a tax payable of Rp9,350,400, while the Gross Up Method results in a higher tax payable of Rp9,842,526. The difference between the two methods is Rp492,126. Although the Gross Up Method provides higher income benefits for employees because the company provides tax allowances, it increases the tax burden for the company. Therefore, the Net Method is considered more efficient and beneficial for the company in managing its PPh Article 21 obligations.
Penilaian Kinerja Keuangan Berdasarkan Rasio Profitabilitas, Likuiditas, Solvabilitas dan Aktivitas: Studi Kasus Perusahaan Manufaktur Subsektor Makanan dan Minuman 2019-2023 Monica Mega; Maya Widyana Dewi; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.161

Abstract

This research aims to determine the influence of financial ratios on financial performance in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2023 period. Net Profit Margin (NPM), Current Ratio (CR), Debt to Asset Ratio (DAR), Total Assets Turnover (TATO) as the independent variable and Return On Assets (ROA) as the dependent variable. The population of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) is 25 companies, which were then selected using a purposive sampling method and resulted in a sample of 15 companies. The data analysis techniques used in this research are Multiple Linear Regression Analysis, F Test, t Test and Coefficient of Determination Test. The results in this study show that Net Profit Margin (NPM), Debt to Asset Ratio (DAR), Total Assets Turnover (TATO) have an effect on financial performance while the Current Ratio (CR) has no effect on financial performance. Meanwhile, all independent variables simultaneously influence financial performance.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Adelia Putri Rahmasari; Maya Widyana Dewi; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): 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 Sistem Pengendalian Internal, Sistem Keuangan Desa, Partisipasi Masyarakat Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Tahun 2025 Enggar Priska; Maya Widyana Dewi; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2026): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.19835

Abstract

This study aims to determine the influence of the Village Financial System, Internal Control, Utilization of Information Technology, and Community Participation on the Accountability of Village Fund Management in Ngemplak District. This study uses a quantitative approach. The study population consisted of all village officials in Ngemplak District, totaling 114 respondents. The sampling technique used was a purposive sampling method with 74 respondents. The data source for this study was primary data using a questionnaire. This study employed data analysis methods including descriptive statistics, validity tests, reliability tests, and classical assumption tests. Hypothesis testing included multiple linear regression analysis, F tests, t tests, and the coefficient of determination (R2). The results of this study indicate that the Village Financial System and Utilization of Information Technology have a positive and significant effect on the Accountability of Village Fund Management, while Internal Control and Community Participation do not have a positive and significant effect on the Accountability of Village Fund Management. Keywords: Accountability of Village Fund Management, Community Participation, Internal Control, Utilization of Information Technology, Village Financial System
Co-Authors Adelia Putri Rahmasari 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 Anita Nurhidayah Ardianty, Frisca Yustin Ardila Setyowati Ariyanto Sahid Armawandani, Anisa Asadduluh, Asadduluh 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 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 Enggar Priska Fadia Rifqi Sutarno Putri Faradila Pratiwi, Natasya Eka Fernando Barlimanuana Fitria Sugiyani Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Ardianty Guntur Sawunggaling Gustiani, Ike 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 M. Yogi Riyantama Isjoni Mahayu, Jenita Citra Maisa Setiyowati Ma’ruf, Muhammad Hasan Melathi, Harum Monica Mega 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 Singgih bagus Pangestu Sobriani, Eka Septiana Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Sumiyati Sugiyani, Fitria Suhesti Ningsih, Suhesti Suprihati Suprihati Suprihati Suprihati Suratman, Avida Devia Tino Feri Efendi Tira Nur Fitria, Tira Nur Tursina andrianingsih Vesytha Peterria 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