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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Juara: Jurnal Riset Akuntansi Among Makarti Jurnal Akuntansi dan Pajak Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JAZ: Jurnal Akuntansi Unihaz Journal of Research in Business, Economics, and Education Jurnal Ilmiah Manajemen Ubhara CAHAYA AKTIVA Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Bina Bangsa PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi CITAKARYA Jurnal Pengabdian Masyarakat
Riana Rachmawati Dewi
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia Tiyana Rahayu; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5480

Abstract

One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the IDX 2017-2021 as the study population. There were 7 selected company samples after taking samples using the purposive sampling technique. Data processing was carried out using Views software version 9. After researchers collected quantitative data, the researcher performed a panel data regression analysis using a random effect model. Thus, this study proves that the variable capital intensity and inventory intensity affect tax aggressiveness. Meanwhile, the variable firm size, institutional ownership, and gender diversity do not affect tax aggressiveness. Keywords: Capital Intensity, Inventory Intensity, Firm Size, Institusional Ownership, Gender Diversity, And Tax Aggressiveness.
Determinan Kualitas Laba pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2021 Anastasya Ayu Swacahayawati; Kartika Hendra Titisari; Riana Rachmawati Dewi
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5507

Abstract

This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted on the Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years of observation. The data source used is secondary data in the form of the company's annual financial report. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability and firm size affect earnings quality. While liquidity, profit growth and audit quality do not affect earnings quality. If the level of profitability and firm size increases or decreases, it will have an impact on the quality of the profits generated by the company. Meanwhile, if liquidity, profit growth, and audit quality increase or decrease, it will not have any impact on the quality of the profit generated. Keywords: Earnings Quality, Financial Ratio, Firm Size, Profit Growth, Audit Quality
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri Ikhsan Galih Alazis; Riana Rachmawati Dewi; Yuli Chomsatu
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5508

Abstract

Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay. Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.
MANAJEMEN USAHA DAN PEMANFAATAN MEDIA ONLINE DALAM PENINGKATAN PENJUALAN PRODUK OLAHAN KETELA UNGU PADA KELOMPOK WANITA TANI (KWT) Kartika Hendra Titisari; Pramono Hadi; Riana Rachmawati Dewi
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.752

Abstract

The Community Partnership Program was implemented in the Murakabi Women Farmers (KWT) group under the Gapoktan of Kenteng hamlet, Puntukrejo Village, Karanganyar Regency. As a village that produces purple cassava, mothers are creative in making products from purple cassava. The problems found include: 1. There is no legality regarding the product. 2. There is still no certification regarding the halal status of the products sold. 3. lack of knowledge about packaging. 4. lack of ability to create a business profile. 5. lack of knowledge in online marketing. 6. lack of knowledge of labeling and trademarks. The method used is by conducting training and mentoring from May to October 2023. The results of the activities include: 1. increasing partner knowledge in online management and marketing. 2. increasing the skills of trading partners in packaging. 3. increasing partner empowerment regarding product legality and certification. The implications of this service are expected to increase partners' knowledge and provide added value in business development
Determinants of Tax Aggressiveness in Food and Beverage Subsector Companies Siska Agustina Kusumastuti; Yuli Chomsatu Samrotun; Riana Rachmawati Dewi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9083

Abstract

This research aims to test and analyze the influence of liquidity, CSR, ROA, company size and capital intensity on the tax aggressiveness of food and beverage subsector companies listed on the IDX from 2019 to 2019. 2022. The population in this research is the food and beverage subsector companies registered on the IDX during the 2019-2022 period, totaling 24 companies. Sampling used a non-probability sampling method with a purposive sampling technique of 15 companies. The data source is secondary data accessed via www.idx.co.id. The data analysis technique used in this research uses multiple regression analysis. The results of this study show that ROA influences tax aggressiveness. Meanwhile liquidity, CSR, company size and capital intensity do not affect tax aggressiveness.
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN PERBANKAN YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2019-2023) Indri Siti Mulyani; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12280

Abstract

Tujuan penelitian ini adalah melakukan uji emlpiris mlengenai profitabilitas, leverage dan likuiditas. Penelitian ini mlerupakan penelitian kuantitatif dengan mlenggunakan data sekunder yang berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode pengamlatan tahun 2019-2023. Populasi dalaml penelitian adalah seluruh perusahaan perbankan tahun 2019-2023. Pemlilihan samlpel dalaml penelitian ini mlenggunakan mletode purposive samlpling sehingga diperoleh 28 perusahaan dengan 140 data pengamlatan yang dilakukan selamla 4 periode pengamlatan. MLetode analisis data yang digunakan analisis regresi linier berganda. Variabel yang digunakan untuk mlengukur ukuran perusahaan adalah profotabiltas diukur dengan return on equity (ROE), leverage diukur dengan Capital Adequacy Ratio (CAR) dan likuiditas diukur dengan current ratio (CR). Berdasarkan hasil penelitian ini mlenunjukkan bahwa return on equity, dan Capital Adequacy Ratio tidak berpengaruh terhadap nilai perusahaan sedangkan current ratio berpengaruh terhadap nilai perusahaan .
Pengaruh Green Banking, Likuiditas, Risiko Kredit, dan Efisiensi Biaya Operasional terhadap Profitabilitas Perbankan Tahun 2020 - 2024 Ega Nanda Okta Athalia; Kartika Hendra Titisari; Riana Rachmawati Dewi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1316

Abstract

Penelitian dilakukan untuk menguji pengaruh green banking, likuiditas, risiko kredit, dan efisiensi biaya operasional terhadap profitabilitas perbankan di Indonesia periode 2020–2024. Penelitian menggunakan desain kuantitatif dan data sekunder berupa laporan tahunan serta laporan keberlanjutan bank umum konvensional yang terdaftar di Bursa Efek Indonesia. Terdapat sampel melalui teknik purposive sampling dengan total 27 perusahaan perbankan dan 126 data observasi setelah outlier. Temuan menunjukkan bahwa green banking dan likuiditas tidak berpengaruh terhadap profitabilitas perbankan, sedangkan risiko kredit dan efisiensi biaya operasional berpengaruh negatif terhadap profitabilitas. Implikasi penelitian ini menunjukkan bahwa peningkatan profitabilitas perbankan lebih efektif dicapai melalui pengendalian risiko kredit dan peningkatan efisiensi biaya operasional. Keterbatasan penelitian ini terletak pada penggunaan indikator green banking berbasis pengungkapan dan periode observasi yang terbatas, sehingga membuka peluang bagi penelitian selanjutnya untuk menggunakan pendekatan pengukuran yang lebih komprehensif.
Determinan Kinerja Keuangan Ditinjau Dari Struktur Modal dan Ukuran Perusahaan Sektor Properti dan Real Estate Azzahra Mutiara Silmi; Suhendro Suhendro; Riana Rachmawati Dewi
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28355

Abstract

Tujuan Penelitian: Penelitian ini menganalisis pengaruh debt to equity ratio (DER), debt to assets ratio (DAR), dan ukuran perusahaan terhadap return on assets (ROA) pada subsektor properti dan real estate, dengan latar belakang adanya inkonsistensi hasil penelitian sebelumnya terkait struktur modal dan kinerja keuangan pada industri padat modal.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan sampel 24 perusahaan subsektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020–2024, dipilih melalui purposive sampling. Data sekunder berupa laporan keuangan dianalisis menggunakan regresi linier berganda dengan SPSS 25.Originalitas/Novelty: Kebaruan penelitian terletak pada pengujian simultan DER, DAR, dan ukuran perusahaan terhadap ROA secara spesifik pada subsektor properti dan real estate, dengan menekankan keterkaitan struktur modal dan skala perusahaan dalam industri padat pembiayaan.Hasil Penelitian: DER, DAR, dan ukuran perusahaan secara simultan berpengaruh terhadap ROA, menunjukkan bahwa struktur pendanaan dan skala perusahaan memengaruhi efektivitas penggunaan aset dalam menghasilkan laba.Implikasi: Hasil penelitian bermanfaat bagi investor dalam menilai kinerja dan risiko, bagi manajemen dalam menentukan struktur modal optimal, serta bagi kreditor dalam mengevaluasi kelayakan pembiayaan. Research Objectives: This study analyzes the effect of DER, DAR, and company size on ROA in the property and real estate subsector, motivated by inconsistent prior findings on capital structure and financial performance in capital-intensive industries.Research Methods: A quantitative approach was used with 24 IDX-listed companies (2020–2024) selected via purposive sampling. Secondary data from financial statements were analyzed using multiple linear regression with SPSS 25.Originality/Novelty: The novelty lies in simultaneously examining DER, DAR, and firm size on ROA within the property and real estate subsector, emphasizing the linkage between capital structure and firm scale.Research Results: DER, DAR, and firm size simultaneously affect ROA, indicating that financing decisions and firm scale influence asset efficiency in generating profits.Implications: The findings provide insights for investors, management, and creditors in evaluating performance, optimizing capital structure, and assessing financing feasibility
PENGARUH PERSEPSI KEMUDAHAN, MANFAAT, KEAMANAN DAN RISIKO TERHADAP MINAT MENGGUNAKAN LAYANAN MOBILE BANKING Shinta Shillviana Rahmawati; Suhendro; Riana Rachmawati Dewi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10669

Abstract

ABSTRACT This study aims to determine the factors that can influence interest in using mobile banking services, namely perception of convenience, perception of benefits, perception of security and perception of risk. This type of research uses quantitative research. The population used is Bank Syariah Indonesia customers with a sample size of 100 respondents. The sample requirements used in this study are Bank Syariah Indonesia customers domiciled in Boyolali Regency who have used mobile banking services. This study uses probability sampling techniques with purposive sampling methods. The data used in this study are primary data in the form of questionnaires that will be processed using SPSS software version 21.0. The results of the analysis used in this study are multiple linear regression analysis. The results of the research that has been conducted indicate that perception of convenience, perception of security, and perception of risk have a positive and significant effect on interest in using mobile banking services. While the perception of benefits does not affect interest in using mobile banking services. Keywords: Interest in Using; Mobile Bankin; Perceived Convenience; Perceived Benefits; Perceived Security; Perceived Risk
Profitabilitas Bank di Indonesia: Dampak Faktor Internal, Spesifikasi Industri, dan Faktor Makroekonomi Kurnia Putri Widyastuti; Yuli Chomsatu Samrotun; Riana Rachmawati Dewi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1372

Abstract

Penelitian ini dilatarbelakangi oleh fluktuasi profitabilitas perbankan Indonesia pada 2022–2024 serta penurunan suku bunga acuan BI pada 2025 yang menunjukkan adanya tekanan profitabilitas dan ketidakpastian kinerja bank. Kondisi tersebut menimbulkan pertanyaan mengenai faktor internal, industri, dan makroekonomi yang memengaruhi profitabilitas. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Faktor Internal (Pengalaman CEO, Ukuran Bank, Kecukupan Modal), Spesifikasi Industri (Konsentrasi Pasar), dan Faktor Makroekonomi (Inflasi) terhadap Profitabilitas. Populasi dalam penelitian ini adalah bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Pemilihan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa Ukuran Bank, Kecukupan Modal, dan Konsentrasi Pasar berpengaruh terhadap profitabilitas bank. Sementara itu, Pengalaman CEO dan Inflasi tidak berpengaruh terhadap profitabilitas bank.
Co-Authors Anastasya Ayu Swacahayawati Anita Wijayanti Anita Wijayanti Ardo Muhamad Richard Arief Abdul Aziz Azzahra Mutiara Silmi Calvin Fawwaz Dimas Ilham Nur Rois Ega Nanda Okta Athalia Endang Masitoh Eny Kustiyah Fifita Trajuning Arjansi Friska Yuliana Haritra Dyah Lembayung Ibnu Suryo Ikhsan Galih Alazis Indra Maulana Indri Siti Mulyani indriyani Novitasari Kartika Hendra Titisar Kartika Hendra Titisari Kiki Riyanti Kurnia Putri Widyastuti Muhammad Arief Azis Noptaningrum Rohmah Tiara Nurul Aryanti Nurwanto Nurwanto Oktavia nur hidayah Onne Sesaphing Pramono Hadi Purnama Siddi Reni Purwanti Rosa Nikmatul Fajri Shinta Shillviana Rahmawati Sinta Purnama Sari Siska Agustina Kusumastuti Siti Nurlaela Siti Wulandari Sri Suratmi Aji Pangesti Sudarwati Suhendro Suhendro Suhendro Tantri Cahyaning Amalia Tiyana Rahayu Umdatul Hasanah, Umdatul Venesa Yurika Avisha Vivian Puspasari Yuli Chomsatu Yuli Chomsatu Samrotun