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ITB AAS INDONESIA SURAKARTA
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PENERAPAN ANALISIS SWOT SEBAGAI STRATEGI PENGEMBANGAN USAHA INDUSTRI KERAJINAN ROTAN (Studi pada Desa Trangsan Kecamatan Gatak Kabupaten Sukoharjo) Silfia Oknita Puspitasari; Wikan Budi Utami; 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.v23i1.5785

Abstract

This study aims to determine the application of SWOT Analysis as a business development strategy for the rattan handicraft industry in Trangsan Village, Gatak District, Sukoharjo Regency. This research uses qualitative research methods with data collection techniques in the form of interview, questionnaires, observations and documentations. The data analysis technique used is the SWOT Analysis technique. The results of this study indicate that the rattan handicraft industry is located in quadrant I, namely growth. Where this quadrant is a very profitable situation for the company because strengths and opportunities can be utilized at the same time and are able to overcome the weaknesses and threats that exist within the company.
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

Abstract

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

Abstract

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%.
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 Partisipasi Anggaran, Akuntansi Pertanggungjawaban Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Sekolah Di Kecamatan Baki Kabupaten Sukoharjo Suprihati Suprihati; Nur Fatihatul Jannah; Johny Subarkah
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.v23i2.6196

Abstract

This study aims to determine the effect of budgetary participation, accountability accounting and organizasion commitment on managerial performance. This research is a questionnaire. The subjects in this study were all teachers and employees of Baki District, Sukoharjo Regency. The population in the study amounted to 743 with a predetermined sample using the hair formula which got 150 results. The data analysis technique used validity and reliability tests. The classical assumtion test uses normality, multicollinearity and heteroscedasticity tests. Testing the hypothesis of this study using multiple linier regression analysis, F test. T test, and test the coefficient of determination. The results of the study indicate that simultaneously responsibility accounting budget partisipation and managerial performance have a significant effect on managerial performance. As well as partially responsibility accounting has a significant effect on managerial performance, then budgetary participation and organization commitment have no effect on managerial performance.
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

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
Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa Ellen Milenia; Johny Subarkah; Suprihati Suprihati
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.v23i2.6111

Abstract

This study aims to determine the effect of the competence of village fund management apparatus, internal control systems, and the use of information technology on village fund management accountability. This research is a quantitative research with a questionnaire. The subject of this research is the village administration in Kartasura District, Sukoharjo Regency. The population in this study was all village officials in Kartasura District, totaling 111 officers and the sample used was taken from the slovin formula as many as 87 respondents. The data analysis technique used descriptive statistics, validity tests, and reliability tests. Classical assumption test using normality test, multicollinearity test and heteroscedasticity test. And testing the hypothesis using multiple linear regression analysis, F test, t test, and test the coefficient of determination. The results showed that simultaneously the competence of the village fund management apparatus, internal control system, and the use of information technology had a significant effect on the accountability of village fund management. While partially the competence of the village fund management apparatus does not have a positive and significant effect on the accountability of village fund management, as well as the internal control system and the use of information technology have a positive and significant effect on the accountability of village fund management partially. Keywords: competence of village fund management apparatus, internal control system, utilization of information technology, accountability of village fund management.
PENGARUH TANGIBILITY, GROWTH OPPORTUNITY, DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Nur Leni Budi Febriani; Suprihati Suprihati; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13975

Abstract

This research aims to analyze the influence of tangibility, growth opportunity, and company age on company performance in sub-goods and consumer manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. The sampling technique in this research used the purposive sampling method. The research method used is quantitative research with a sample size of 14 consumer goods and consumption companies listed on the Indonesia Stock Exchange. The analysis used is path analysis using SPSS version 23. The research results show that growth opportunity and company age influence company performance. Meanwhile, tangibility has no effect on company performance.
Penerapan Prinsip-Prinsip Good Corporate Governance (GCG) Lembaga Keuangan Mikro Menurut Ekonomi Islam (Studi Pada Baitul Maal Wa Tamwil Surya Madani) Muhammad Sigit Frediyanto; Sumadi Sumadi; Suprihati Suprihati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.8043

Abstract

Penelitian ini membahas tentang penerapan prinsip Good Corporate Governance (GCG) pada lembaga keuangan mikro syariah khususnya pada Baitul Maal wa Tamwil (BMT) Surya Madani. GCG berperan penting dalam menjaga transparansi, akuntabilitas, dan kepercayaan masyarakat terhadap pengelolaan keuangan berbasis syariah. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan GCG pada BMT Surya Madani meliputi lima aspek utama yaitu strategi, struktur organisasi, sistem operasional, kecakapan sumber daya manusia, dan kepemimpinan. Strategi pengelolaan didasarkan pada visi dan misi lembaga yang disesuaikan dengan kebutuhan anggota. Struktur organisasi yang jelas menjamin efisiensi kerja dan pembagian tanggung jawab yang baik. Penerapan sistem berbasis digital melalui E-BMT Mobile meningkatkan efisiensi layanan. Selain itu, pelatihan rutin bagi karyawan meningkatkan keterampilan dan profesionalisme dalam operasional lembaga. Dari aspek kepemimpinan, pendekatan musyawarah dan sistem syirkah diterapkan untuk menciptakan lingkungan kerja yang harmonis dan produktif. Secara keseluruhan, penerapan GCG di BMT Surya Madani telah berjalan dengan baik dan sesuai dengan prinsip ekonomi Islam. Peningkatan kualitas tata kelola diharapkan dapat memperkuat keberlanjutan BMT dalam menghadapi tantangan ekonomi dan persaingan di industri keuangan mikro.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH TAHUN 2018-2021 Bianca Jaynet Ramadhani; Suprihati Suprihati; LMS Kristiyanti
JURNAL WIRANOMIKA Vol. 2 No. 3 (2023): WIRANOMIKA
Publisher : STIE Wijaya Mulya

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

Abstract

Each region has the authority to manage regional autonomy, PAD is one of the most important revenues for a region. The main source of local revenue comes from regional taxes and regional levies. The purpose of this study was to examine the effect of local taxes, regional levies, and balancing funds on capital expenditures.This study uses data on the realization of the local government budget (APBD) for 2018 to 2021 taken from the Ministry of Finance's Directorate General of Fiscal Balance (DJPK) website. The population in this study are all regencies and cities in Central Java. The sampling technique used was Saturated Sample with a total sample of 35 regions consisting of 29 districts and 6 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests f tests and t tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditure; 2) regional levies have an effect on capital expenditures; 3) balancing funds have an effect on capital expenditures. With an R square value of 53,8%.Keywords: Regional Taxes, Regional Levies, Balancing Funds, Capital Expenditures.
Co-Authors Abdul Haris Romdhoni Arif Tri Bawanto Bianca Jaynet Ramadhani 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 Hasan Ma’ruf 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 Santi Kurnia Rahayuning Tyas 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