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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ilmiah Akuntansi dan Finansial Indonesia International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) AKTUAL Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Akuntan Publik
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ANALISIS BELANJA DESA TERHADAP PENDAPATAN ALOKASI DANA DESA PADA MASA PANDEMI COVID-19 (Studi Kecamatan Gondangrejo, Kabupaten Karanganyar) Lusiana Fatmaningsih; Pardi Pardi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2160

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari realisasi belanja desa yang sumber dananya berasal dari dana transfer terhadap pendapatan alokasi dana desa. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder. Populasi yang digunakan adalah laporan keuangan desa selama bulan januari sampai oktober 2020 pada 6 desa yang menjadi sampel di kecamatan Gondangrejo kabupaten Karanganyar. Dari penelitian ini memiliki hasil uji hipotensis dengan menggunakan analisis regresi linear berganda yang memberikan bukti bahwa nilai realisasi belanja desa berpengaruh positif dan signifikan terhadap pendapatan alokasi dana desa. Menggunakan bantuan software SPPS versi 24.
GILIAT INFORMASI AKUNTANSI USAHA KECIL ROTAN TRANGSAN SUKOHARJO Pardi Pardi; Nursiam Nursiam
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3775

Abstract

This research aimed to analyze the impact of education, number of employees, period of business, turnover and accounting learning on accounting information of small rattan enterprises. This was a quantitative research which population consisted of 194 rattan craftsmen and sample of 31 respondents. The authors used validity and normality tests on primary data from craftsmen based on questionnaires. Multiple linear regression, T test, F test, and the coefficient of determination test were used to prove the hypotheses. Partially, accounting education and learning had a material impact on accounting information. Meanwhile, the number of employees, duration of activity, and turnover did not have an impact on accounting information of small rattan enterprises. Altogether, education, number of employees, duration of activity, turnover, and accounting lessons had an impact on accounting information of small rattan business. Keywords: Analysis, Accounting Information, Small Enterprises
The Effect of Audit Fee, Audit Rotation, and Auditor Reputation on Audit Quality Nursiam Nursiam; Febry Krisna Putri; Pardi Pardi
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16124

Abstract

The purpose of this research is to examine the effect of audit fee, audit rotation, and auditor reputation to audit quality. The population in this study is manufacturing companies listed on the BEI period 2014-2018. Total sample of research is 345 companies determined by purposive sampling. Data analysis was done by logistic regression and SPSS Statistic 20. The result of this study show that audit fee have no effect on audit quality, while audit rotation and auditor reputation has significant effect on audit quality.
TELAAH KINERJA KEUANGAN USAHA KULINER DI SURAKARTA Sekar Jiwandari; Pardi Pardi
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 5: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v1i5.1685

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keterampilan, pengetahuan, pengelolaan dan pelatihan terhadap kinerja keuangan Usaha Kuliner di Surakarta. Populasi penelitian 1729 pelaku UKM Usaha Kuliner di Surakarta dan sampel yang diambil sebanyak 50 responden, dengan menggunakan purposive sampling, metode analisis regresi linier berganda. Secara simultan keterampilan, pengetahuan, pengelolaan dan pelatihan berpengaruh signifikan terhadap kinerja keuangan. Hasil perhitungan secara keterampilan berpengaruh signifikan terhadap kinerja keuangan, pengetahuan berpengaruh signifikan terhadap kinerja keuangan, pengelolaan berpengaruh signifikan terhadap kinerja keuangan, pelatihan berpengaruh signifikan terhadap kinerja keuangan, Empat variabel independent dapat menjelaskan kinerja keuangan sebesar 48,9%.
KINERJA KARYAWAN CV RAJAWALI INTI SUKSES DI MASA NEW NORMAL Fatimah Zahro Ijabi; Pardi Pardi
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 5: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v1i5.1696

Abstract

This study aims to review the performance of accounting employees at CV Rajawali Inti Sukses during the New Normal. Where this period is a new transition period for companies that have just adapted to the pandemic. The method used by the researcher is a qualitative descriptive. Data collected through in-depth interviews with accounting employees at CV Rajawali Inti Sukses. With the results that can be concluded by the researcher is the division of tasks and authority in the implementation of the administration has been good and smooth. With a positive assessment and motivation from the head of the section is a manifestation of good performance. Then the accounting employees at CV Rajawali Inti Sukses have expertise in their fields
ANALISIS PENGENDALIAN BAHAN BAKU PADA PRODUKSI PT KONIMEX SUKOHARJO Ryan Budi Prakoso; Pardi Pardi
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9984

Abstract

This study intends to confirm the policies and strategies for controlling raw materials applied at PT Konimex. The method in this research is qualitative, examining the condition of the object that is natural or in accordance with the actual conditions and the researcher is the main tool. The data was obtained by using the triangulation method of sources, derived from 3 different sources but with the same technique, namely in-depth interviews. Data analysis technique by combining data related to raw material control, explaining raw material control at PT Konimex, then evaluating according to existing theory in terms of control environment, control activities, risk assessment, information and communication, and monitoring. The results of the research, namely the control of raw materials at PT Konimex there are still weaknesses in the information and communication components and monitoring. Information regarding the procurement of raw materials needs to be updated in accordance with the latest production plan and monitoring related to the procurement of raw materials needs to be carried out regularly so that excess stock of raw materials does not occur and causes the production process to be hampered.
Analisis Pemberian Kredit Pada Koperasi Simpan Pinjam Pamuji Dika Santa Claudya; Pardi Pardi
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.150

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana prosedur dan jaminan pemberian kredit pada Koperasi Simpan Pinjam Pamuji. Penelitian ini merupakan penelitian kualitatif dengan analisis deskriptif. Teknik pengumpulan data yang digunakan adalah metode observasi, wawancara dan dokumentasi. Hasil penelitian menunjukan bahwa prosedur pemberian kredit di Koperasi Simpan Pinjam Pamuji belum mengikuti prosedur pemberian kredit yang dikemukakan oleh Kasmir karena tidak melakukan survey dan wawancara yang mendalam. Jaminan yang dapat digunakan untuk pengajuan kredit di KSP Pamuji juga cukup terbatas karena hanya menggunakan BPKB dan sertipikat tanah kosong.
Akuntabilitas dan Transparansi Catatan Dana Masjid Darul Falah Gentan Sukoharjo Lia Kusuma Dewantari; Pardi
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.294 KB) | DOI: 10.31629/jiafi.v5i2.4211

Abstract

The target of this research is to analize the accountability and transparency of the Darul Falah Mosque’s fund records. In the preparation of this scientific article, the merhod applied is descriptive qualitative research. Data in the form of primary data received from the mosque administrators and secondary data in the form of records of funds and information facilities used. The data collection was carried out using a triangulation technique, namely question and answer, observation, and documentation. The author analyses method according to Miles and Huberman. Data analysis revealed that the accountability carried out by the Darul Falah Gentan Sukoharjo Mosque is only based on word of mouth and was still traditional and was not stated in written rules, but the management of fund record has been approved and known by the manager. Transparency of the Darul Falah Gentan Sukoharjo Mosque fund record has been carried out by showing cash flows (deposits, withdrawals, and balances), but has not been presented on the information board provided. As a result, the records of funds managed by Darul Falah Gentan Sukoharjo are less accountable and transparent.
Pengaruh Reformasi Sistem Perpajakan, Penagihan Pajak, Tarif Pajak dan Account Representative terhadap Kepatuhan Wajib Pajak (Studi Wajib Pajak UMKM pada KPP Pratama Sukoharjo) Sukma Kusumawati; Pardi Pardi
JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Vol 1 No 1 (2020): Desember 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v1i1.35

Abstract

Penelitian ini bertujuan untuk mengetahui apakah reformasi sistem perpajakan, penagihan pajak, tarif pajak, dan Account Representative berpengaruh terhadap kepatuhan Wajib Pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Populasinya adalah WPOP dan WP Badan UMKM yang terdaftar di KPP Pratama Sukoharjo dan sampelnya sudah ditentukan sebanyak 99 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis berganda. Hasil penelitian menunjukkan bahwa variabel self assessment system dan Account Representative berpengaruh pada kepatuhan Wajib Pajak. Sedangkan variabel sistem administrasi perpajakan modern, penagihan pajak dan tarif pajak UMKM PP No 23 Tahun 2018 tidak berpengaruh pada kepatuhan Wajib Pajak. Namun apabila variabel self assessment system, sistem administrasi perpajakan modern, penagihan pajak, tarif pajak UMKM PP No 23 Tahun 2018 dan Account Representative diuji secara bersamaan maka hasilnya berpengaruh terhadap kepatuhan Wajib Pajak. The study aims to determine whether tax system reform, tax collection, tax rates and Account Representative have an effect on taxpayer compliance. This research is a quantitative study using primary data. The population is an individual taxpayer and UMKM corporate taxpayer registered at KPP Pratama Sukoharjo and a sample of 99 respondents has been determined. The analytical method used in this study is multiple regression analysis. The results of the study show that the variable self assessment system and Account Representative affect taxpayer compliance. While the variable modern tax administration system, tax collection and UMKM tax rates PP No. 23 of 2018 does not affect taxpayer compliance. But if the variable self assessment system, modern tax administration system, tax collection, UMKM tax rate PP No. 23 of 2018 and Account Representative is tested simultaneously so the results affect taxpayer compliance.
Analisis Faktor Fundamental dan Variabel Makro Harga Saham LQ45 Sektor Perbankan Di Bursa Efek Indonesia Tahun 2019-2020 Annisa Fitriya Al Farizi Farizi; Pardi Pardi
JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Vol 1 No 2 (2021): Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v1i2.58

Abstract

Penelitian ini bertujuan untuk menganalisis signifikansi perbedaan faktor fundamental dan variabel makro harga saham tahun 2019-2020, secara triwlanan dari triwulan satu sampai triwulan tiga. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019 hingga tahun 2020. Jumlah sampel yang digunakan sebanyak lima perusahaan yang dipilih melalui metode purposive sampling. Data yang digunakan adalah data sekunder berupa laporan keuangan, harga saham, data inflasi, data kurs, data suku bunga, dan data PDB. Teknik analisis data yang digunakan adalah Paired Sample T-Test. Hasil analisis menunjukkan bahwa pada variabel suku bunga dan PDB seluruh triwulan mengalami perbedaan yang signifikan. perbedaan signifikan ditunjukkan oleh inflasi triwulan tiga, kurs triwulan tiga, PER triwulan dua, dan EPS triwulan dua dan tiga.
Co-Authors Alisa Rusdiana Annisa Fitriya Al Farizi Farizi Astuning Saharsini Avita Ayu Fitria Budi Istiyanto Dika Santa Claudya Era Trianita Saputra Fania Indri Puspitasari Fatimah Zahro Ijabi Febry Krisna Putri Lavena Dona Ekasari Dona Lia Kusuma Dewantari Lusiana Fatmaningsih Melinda Selvia Ramadhani Nursiam Nursiam Nursiam Nursiam Ririn Wulandari Ryan Budi Prakoso Sekar Jiwandari Sukma Kusumawati