Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

5.151

P-Index

This Author published in this journals

All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Ijtimā`iyya: Journal of Muslim Society Research Jurnal Ilmiah Keuangan Akuntansi Bisnis Indonesian Journal of Shariah and Justice JIPkM J-CEKI

Suprihati

ITB AAS INDONESIA SURAKARTA

Author-ID : 2438799

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 49 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

The Effect of Balanced Scorecard Measurement of Financial Perspective, Customers, Internal Business Processes, Learning and Growth on Company Performance Suprihati Suprihati
Ijtimā`iyya: Journal of Muslim Society Research Vol 4 No 2 (2019)
Publisher : Postgraduate Program, State Institute on Islamic Studies Purwokerto

The purpose of this study was to determine the effect of partial and simultaneous financial perspectives, customer perspectives, internal business perspectives and growth and learning perspectives on the performance of Parama Indonesia Inc., with a sample of 33 respondents. The data analysis technique uses multiple linear regression analysis. From the partial results, it is known that the financial perspective variable has a tcount of 2.677 greater than t table of 2.048 with a significance value of 0.012 <0.05; this means that the financial perspective has a partial effect on the performance of the Parama Indonesia Inc. The customer perspective variable has a t value of 3.401 greater than t table of 2.048 with a significance value of 0.002 <0.05; this means that the customer's perspective has a partial effect on the performance of the Parama Inc Indonesia Inc. The internal business process perspective variable has a calculated value of 2.461 greater than t table of 2.048 with a significance value of 0.020 <0.05; this means that the perspective of internal business processes has a partial effect on the performance of Parama's Indonesia Inc. The variable perspective of growth and learning has a t value of 2.362 greater than t table of 2.048 with a significance value of 0.025 <0.05; meaning that the growth and learning perspective has a partial effect on the performance of Parama's Indonesia Inc. Simultaneous results obtained Fcount value of 33,957> Ftable (2,71) with a probability of 0,000 (p value <0,05). This means financial perspective, customer perspective, internal business perspective, learning and growth perspective simultaneously affect the performance of Parama's Indonesia Inc.

Analisis Pengaruh Modal Kerja, Pendapatan, Biaya Operasional, Dan Arus Kas Operasi Terhadap Laba Bersih Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Sinta Risma Indriyani; Hadi Samanto; Suprihati Suprihati
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.v23i1.2946

Abstract The purpose of this study was to determine the effect of working capital, income, operating cost, and operating cash flow on the net profit. The object of this study are companies from miscellaneous industrial sectors listed in the Indonesia Stock Exchange during 2017 to 2019. Type of data use secondary data sourced from financial reports from the official website www.idx.co.id. The sample selection used purposite sampling method with a population of 50 companies in miscellaneous industrial sectors listed in the Indonesia Stock Exchange that met the sample criteria of 16 companies. The analytical method used in this research is multiple linear regression with the help of IBM SPPS Software. The results showed that working capital, income, operating cost, and operating cash flow simultaneously gave an effect of 80,2% in determining the amount of net profit. Partially shows that working capital and cash flow have a significan effect on the company’s net income. Meanwhile, income and operating cost have no significan effect on income. keyword: Working Capital, Income, Operating Cost, Operating Cash flow, Net Profit

PENGARUH SOLVABILITAS, PERTUMBUHAN ASET, FIRM SIZE, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTURDI BEI TAHUN 2018-2020 Erric Pamella Dhova; Muhammad Gunawan Setyadi; Suprihati Suprihati
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.v23i1.5867

Dividend policy is a policy in determining the use of profits earned by the company, whether to be distributed to shareholders or to be retained in the form of retained earnings for investment purposes. Company management needs to consider various factors to make decisions regarding dividend distribution in order to achieve an optimal dividend policy. The purpose of this study was to analyze the effect of solvency, asset growth, firm size, and profitability have an influence on the company's dividend policy. This study uses empirical methods using secondary data obtained from the Indonesia Stock Exchange. The population of this study were all companies listed on the Stock Exchange, while the sample of this study were 32 companies selected by purposive sampling method. The data used is the period 2018 - 2020 obtained from the Indonesian Directory Exchange in 2022. The data analysis method used is the multiple linear regression method, t test, F test, coefficient of determination test (Adjusted R2), and is accompanied by classical assumption testing. The results of the study concluded that: Solvency has no effect on the Dividend Payout Ratio; Asset Growth has an effect on the Dividend Payout Ratio; Firm Size has no effect on the Dividend Payout Ratio; Profitability affects the Dividend Payout Ratio; Solvency, Asset Growth, Firm Size, and Profitability have a simultaneous effect on the Dividend Payout Ratio. Keywords: Dividend, Solvency, Asset Growth, Size, Profitability

PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Retno Indar Dwi Dhevanti; Budiyono Budiyono; Suprihati Suprihati
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.v23i1.6104

This study aims to examine and determine whether there is an influence of intellectual capital, profitability and debt policy on firm value. This type of research uses quantitative research methods and the data used in this study are secondary data. The population of this research is Kompas 100 companies listed on the IDX in 2019-2021. The sampling technique used purposive sampling method so that 72 samples were found. The results showed that the variables of intellectual capital, profitability and debt policy had a significant positive effect on firm value. Coefficient test determination shows the value of Adjusted R Square of 0.876 indicating that the influence of intellectual capital, profitability and debt policy on firm value is 87.6%.

Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Di BEI Suprihati; Sri Lestari Yuli
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

This purpose of this research was to determine the effect of profitability, liquidity, solvability, and company size on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The type of data in this study is secondary (quantitative) data. The total population in this study was 193 company goods industrial sectors, basic and chemical industrial sectors, and various industrial sectors for the period 2018-2020. The number of samples used in this study were 30 companies, using purposive sampling method and data analysis using descriptive statistics and logistic regression. The data is processed using SPSS 23. Simultaneous test results show that profitability, liquidity, solvability, and company size have a significant effect on going concern audit opinion. The partial test results show that only the profitability variable (ROA) has a significant effect on the going concern audit opinion, while the liquidity, solvability, and company size variables have no significant effect on the going concern audit opinion.

Pengaruh Modal, Tenaga Kerja, dan Luasan Lahan terhadap Pendapatan Petani Padi di Desa Diyah Kusmiyati; Wikan Budi Utami; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

The purpose of this study was to determine the effect of capital, labor, and land area on the income of rice farmers in Brangkal Karanganom Village, Klaten. The type of primary data used in this research is descriptive analysis method, assumption test and hypothesis testing using multiple linear regression analysis. The results of the simultaneous study of the variables of capital, labor, and land area have a positive effect on farmers' rice income in Brangkal Karanganom Village, Klaten, then the results of partial testing of the capital variable on income have no positive and significant effect, then for the labor variable on income produces there is a positive and significant effect of labor on the income of rice farmers and the last is the variable of land area on income there is a positive and significant effect of land area on the income of rice farmers in Brangkal Karanganom Village, Klaten.

PELAKSANAAN AKAD MUDHARABAH DI BMT TUMANG SURAKARTA: ANALISA FATWA DSN-MUI NO.07/DSN-MUI/IV/2000 TENTANG PEMBIAYAAN MUDHARABAH Sumadi Sumadi; Suprihati Suprihati; Eko Verdianto
Indonesian Journal of Shariah and Justice Vol. 1 No. 2 (2021)
Publisher : Program Studi Hukum Keluarga dan Hukum Ekonomi Syariah, Program Pascasarjana Institut Agama Islam Negeri (IAIN) Ternate

This study aims to determine the implementation of the Mudharabah Agreement at BMT Tumang Surakarta in accordance with the DSN-MUIfatwa no. 07/DSN-MUI/IV/2000 or not. This research was conducted at BMT Tumang Surakarta. The data analysis technique in this study useda descriptive analysis method using a qualitative approach. The results showed that the implementation of Mudharabah financing at BMTTumang was not fully in accordance with the Fatwa of DSN N0:07/DSN-MUI/IV/2000. Things that are not in accordance with DSN FatwaN0:07/DSN-MUI/IV/2000, namely if the mudharib suffers an unintentional loss, the loss should be borne by BMT Tumang, but BMT Tumang cannot bear the loss, if there is a loss, the mudharib is asked to return the principal only. But if mudharib still can't afford it then BMT Tumang is forced to disburse the guarantee. 2) The actual guarantee can only be disbursed for the mudharib who is proven to have committed an intentional mistake, but at BMT Tumang the guarantee will also be disbursed when the mudharib suffers a loss who has been given relief to pay the principal but still cannot carry out the deposit, then BMT Tumang will be forced to withdraw the guarantee.

PELATIHAN PENULISAN KARYA ILMIAH (TUGAS AKHIR DAN SKRIPSI) BAGI MAHASISWA D3 DAN S1 DI PROVINSI JAWA DAN LUAR JAWA Suprihati Suprihati; Tira Nur Fitria
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 1, No 1 (2021): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Tujuan dari pelaksanaan pengabdian kepada masyarakat (PKM) dalam bentuk pelatihan ini adalah memberikan pemahaman kepada mahasiwa D3 dan S1 tentang sistematika penulisan karya tulis ilmiah (TA dan Skripsi) yang baik, berkualitas dan bermanfaat untuk nantinya. Kegiatan ini sekaligus untuk meningkatkan motivasi mahasiswa untuk melakukan kegiatan penulisan karya tulis ilmiah yang berkualitas. Metode pelaksanaan kegiatan Pengabdian Kepada Masyarakat (PKM) ini menggunakan metode ceramah dan diskusi. Kegiatan pengabdian pada masyarakat (PKM) dilaksanakan pada Senin, 1 Juni 2021 yang dikemas dengan Webinar Nasional dengan menggunakan Zoom Meeting dan Live Streaming YouTube. Peserta yang mengikuti di Zoom Meeting mencapai 100 peserta serta ratusan peserta mengikuti Live Streaming Youtube. Para peserta hadir dari berbagai Perguruan Tinggi di provinsi Jawa dan luar Jawa. Hasil kegiatan ini menunjukkan bahwa kegiatan pelatihan penulisan karya ilmiah, Tugas Akhir (TA) dan Skripsi berjalan dengan baik dan lancar. Antusias peserta (mahasiswa D3 dan S1) saat mendaftar dan mengikuti kegiatan ini sangat banyak hingga mencapai ratusan peserta yang telah mendaftar (di awal acara) dan mengisi absensi kehadiran (di akhir acara) dengan Google Form. Ratusan peserta ini mengikuti kegiatan dengan Zoom Meeting (terbatas hanya 100 peserta) dan Live Streaming YouTube. Hal ini tentunya menumbuhkan semangat pada peserta, dilihat dengan adanya respon yang baik dari para peserta terhadap pelaksanaan pelatihan ini. Banyak peserta yang antusias dalam bertanya kepada narasumber baik di Chat Room Zoom ataupun Live Chat YouTube terkait dengan Tugas Akhir (TA) dan Skripsi. Kata kunci: karya ilmiah, Karya Tulis Ilmiah (KTI), Tugas Akhir (TA), Skripsi AbstractThe purpose of implementing community service (PKM) in the form of this training is to provide understanding to D3 and S1 students about the systematics of writing good, quality, and useful scientific papers (TA and Thesis). This activity is also to increase student motivation to carry out quality scientific writing activities. The method of implementing this Community Service (PKM) activity uses the lecture and discussion method. Community service activities (PKM) were held on Monday, June 1, 2021, which were packaged with a National Webinar using Zoom Meetings and YouTube Live Streaming. Participants who took part in the Zoom Meeting reached 100 participants and hundreds of participants took part in Live Streaming Youtube. The participants came from various universities in the province of Java and outside Java. The results of this activity indicate that the training activities for writing scientific papers, Final Projects (TA), and Thesis run well and smoothly. The enthusiasm of the participants (D3 and S1 students) when registering and participating in this activity was very much up to hundreds of participants who had registered (at the beginning of the event) and filled in attendance (at the end of the event) with a Google Form. These hundreds of participants took part in activities with Zoom Meetings (limited to only 100 participants) and YouTube Live Streaming. This certainly raises the spirit of the participants, seen by the good response from the participants to the implementation of this training. Many participants were enthusiastic in asking the speakers either in the Zoom Chat Room or YouTube Live Chat related to the Final Project (TA) and Thesis. Keywords: scientific paper, Scientific Writing (KTI), Final Project (TA), Thesis

Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa se-Kecamatan Sambi Boyolali Nia Putri Lestari; Suprihati; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.47

This study aims to determine the influence of village head leadership, competency of village officials and community participation on the accountability of village fund management in an empirical study of villages in the Sambi sub-district. The type of research used in this study was primary data in the form of distributing questionnaires to all village offices in Sambi District. The population in this study were all village officials and BPD (Village Consultative Body) in 16 Village Offices in Sambi District. Sampling used a proportional sampling technique in which the decision was made by taking representatives from each group. Based on the results of the t test on the Village Head Leadership variable, Village Apparatus Competence, and community participation partially affect the Accountability of fund management. Based on the F test it is known that the Leadership of the Village Head, Competence of Village Officials and Community Participation have a simultaneous effect on the Accountability of village fund management in the village

THE EFFECT OF EDUCATION LEVEL, ACCOUNTING TRAINING, AGE OF BUSINESS AND BUSINESS SCALE OF UMKM ACTORS ON THE USE OF ACCOUNTING INFORMATION IN BOYOLALI DISTRICT Dwiyana Cahyani Sara Pertiwi; Rukmini Rukmini; Suprihati Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6161

Indonesia was a country whose economy is mostly supported by the UMKM sector, including in the Boyolali region. This study aims to determine the effect of education level, accounting training, business age and business scale of MSME actors on the use of accounting information on UMKM in Ngemplak Boyolali District. This type of research is descriptive quantitative research. The data collection technique used an instrument in the form of a closed questionnaire with a Likert scale. The sample in this study is the perpetrators of UMKM in the culinary field in the District Ngemplak Boyolali as many as 50 people taken by simple random sampling. The data analysis method used multiple linear regression analysis with the help of SPSS program. The results showed that the level of education, accounting training, business age and business scale of UMKM actors affected the use of accounting information in Ngemplak Boyolali District either simultaneously or partially. The results of the analysis of the coefficient of determination obtained a value of 88.8%. This can be interpreted that the level of education, accounting training, business age and business scale of UMKM actors are able to explain the variation of changes in the variable use of accounting information and the remaining 11.2% is explained by other variables outside the research model.

Co-Authors Abdul Haris Romdhoni Arif Tri Bawanto Budiyono Budiyono Budiyono Budiyono Desy Nur Pratiwi Diyah Kusmiyati Djoko Sigit Gunanto Dwiyana Cahyani Sara Pertiwi Eko Verdianto Ellen Milenia Erric Pamella Dhova Faizzatul Khasanah Firma Windi Aristi Fitria, Tira Nur Gita Wahyu.A.M Hadi Samanto Harun Santoso Iin Emy Prastiwi Ilya Farida Ismail Ali Ma'ruf Johny Subarkah Jumarni Jumarni Latifah Eka Putri LMS Kristiyanti LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hajir M. Hasan Ma'ruf Mahameru Rosy Rochmatullah Maya Widyana Dewi Muhammad Gunawan Setyadi Muhammad Sigit Frediyanto Muhammad Tho'in Muhammad Tho’in Muqorobin Muqorobin Nabila Hanan Zhafira Nia Putri Lestari Nina Purwitasari Ningsih, Suhesti Nur Fatihatul Jannah Nur Leni Budi Febriani Pinaraswati, Sandra Oktaviana Rahmawati Rahmawati Reni Listyawati Retno Indar Dwi Dhevanti Rini Handayani Rita Noviani Rizky Diah Fitriani Rukmini Rukmini Rukmini Rukmini Sarah Rum Handayani SEKAR APRILIA FARKHAN Silfia Oknita Puspitasari Sinta Risma Indriyani Siti Arifah Siti Mutmainah Siti Nurlaela Siti Nurlaela Sri Laksmi Pardanawati Sri Lestari Yuli Sri Lestari Yuli Prastyatini Sri Mulyani Sri Susilowati Sumadi Sumadi Tino Feri Efendi Tino Feri Irawan Wikan Budi Utami Yulianti Anggrahini Dewi Yuwita Ariessa Pravasanti

Title

Found 49 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 49 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 49 Documents
Search