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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi SOLUSI Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi
Yulianti Yulianti
Universitas Semarang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Determinant Compliance With People's Tax Obligations Yulianti Yulianti; Lisa Sari Widowati; Aprih Santoso
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.985

Abstract

Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables.
ANALISIS KOMPARASI KINERJA KEUANGAN BPR MILIK SWASTA DAN BPR MILIK PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH PERIODE 2014-2016 Widya Prananta; Yulianti Yulianti; Anita Damajanti
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.57-73

Abstract

This study aims to analyze the Differences in Performance of Private Owned Rural Banks and Local Government-Owned Rural Banks in Central Java Province by using financial performance ratios namely Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR). ), Earning Assets Quality (KAP), Operating Income Operating Expenses (BOPO) and Return on Assets (ROA). The method used to analyze the data is the Different Test using the Independent T test. This study used the SPSS Version 19. Analysis tool.The population used in this study was BPR in Central Java. The sample of this study is the Rural Bank owned by the Central Java Regional Government and the Private Rural Banks in Central Java Province. Sample selection using purposive sampling. Based on the Independent Test of the T test, there are differences in the NPL and KAP ratios between the Regional Government-owned BPR and the Private BPR, while there are no differences in the CAR, LDR, BOPO and ROA ratios.
Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan Zulfa Latifia Hanif; Yulianti Yulianti; Farikha Amilahaq
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.65-87

Abstract

ABSTRACTThis research focuses on efforts to increase company value by the level of profitability, dividend policy, and company size. The novelty of the model is to use capital structure as intervening. The population focuses on manufacturing companies that have gone public on the Indonesia Stock Exchange at least from 2012 to 2016, namely as many as 139 companies. While the sampling technique is purposive sampling and obtained by 33 companies.Based on the results of the analysis using path analysis techniques, it can be concluded that the structure model (DER) is not able to mediate the role of profitability (ROE) on firm value (PBV). The dividend policy (DPR) and company size do not have direct implications on the value of the company, but rather through dividend policy as an intermediary. This study found that there is an effect of profitability, dividend policy, and company size on firm value through capital structure as an intervening variable. Keywords          :         Profitability, Dividend Policy, Firm Size, Firm Value, Capital Structure. ABSTRAKPenelitian ini berfokus pada upaya peningkatan nilai perusahaan oleh tingkat profitabilitas, kebijakan dividen, serta ukuran perusahaan. Kebaharuan model ialah menggunakan struktur modal sebagai intervening. Adapun populasi berfokus pada perusahaan manufaktur yang telah go publik di Bursa Efek Indonesia setidaknya dari tahun 2012 hingga 2016, yakni sebanyak 139 perusahaan. Sementara teknik pengambilan sampel ialah purposive sampling dan diperoleh 33 perusahaan.Berdasarkan hasil analisis menggunakan teknik analisis jalur, dapat disimpulkan bahwa struktur model (DER) tidak mampu memediasi peran profitabilitas (ROE) terhadap nilai perusahaan (PBV). Adapun kebijakan dividen (DPR) dan ukuran perusahaan tidak berimplikasi secara langsung pada nilai perusahaan, melainkan melalui kebijakan dividen sebagai perantara. Penelitian ini menemukan bahwa ada pengaruh profitabilitas, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan melalui struktur modal sebagai variabel intervening. Kata kunci :      Profitabilitas, Kebijakan Dividen, Ukuran Perusahaan, Nilai Perusahaan, Struktur Modal.
PELATIHAN PENGISIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PAJAK PENGHASILAN (PPh) BAGI USAHA MIKRO KECIL MENENGAH (UMKM) DI KOTA SEMARANG Anita Damajanti; Yulianti Yulianti; Sudarmin Sudarmin
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 2 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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

Abstract

Annual Income Tax Return is a means used to report income tax that has been paid by taxpayers for one year. The form used to report the Annual Income Tax Return for individual taxpayers who have business activities that are classified as Micro, Small and Medium Enterprises (MSMEs) is the Annual Tax Return form 1770. Completion of the Annual Income Tax Return form is still difficult for MSMEs, especially newly registered taxpayers who do not understand taxation terms. This community service activity aims to provide guidance and training for MSMEs in filling the Annual Income Tax Return form. This community service activity was held at the Faculty of Economics, University of Semarang. The target audience is the MSMEs community in Semarang City. There were 20 MSMEs who attended this event. The event held on March 24, 2019. The method of carrying out the activity is the presentation and the simulation of filling Annual Tax Returns for MSMEs.The results of this activity showed that participants were able to fill in the 1770 Annual SPT form. Participants expect similar activities to be carried out in the coming period.
Analisis Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), dan Loan To Deposit Ratio (LDR) Terhadap Penyaluran Kredit Pada Bank Asing Yang Go Public Di Indonesia Periode 2010-2014 Widya Puspapradana; Yulianti Yulianti
Solusi Vol 15, No 3 (2016)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v15i3.2055

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempegaruhi penyaJuran kredit, dalam penelitian ini peneliti meneliti beberapa variabel yang berpengaruh terhadap penyaluran kredit yaitu Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Rehm, On Assets (ROA), dan Loan to Deposit Ratio (LDR). Teknik analisis yang dipakai dalam penelitian ini adalah Model Regresi Linier Berganda. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Laporan Keuangan Tahunan yang diterbitkan oleh Bank Indonesia pada periode 2010-2014.Jumlah sampeJ adalah IO industri perbankan diperoleh dengan menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel independen DPK, CAR, NPL, ROA dan LOR secara bersama-sama mempunyai pengaruh yang signifikan terhadap Penyaluran Kredit. Berdasarkan hasil uji t disimpulkan bahwa variable DPK dan IDR secara parsial berpengaruh signifikan terhadap Penyaluran Kredit Sedangkan variabel CAR, NPL, dan ROA secara parsial berpengamh tidak signifikan terhadap Penyaluran Kredit. Berdasarkan basil analisis regresi diperoleh Adjusted R2 sebesar 0,867, hal ini menunjukkan bahwa kontribusi variabel independen dalam menjelaskan variabel dependen sebesar 86,70% dan sisanya sebesar 13,3% dipengaruhi oleh variabel lain yang tidak diteliti.Kata Kunci:Kredit, DPK, CAR, NPL, ROA dan LDR
Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis Ardiani Ika Sulistyawati; Yulianti Yulianti; Edy Mulyantomo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1173

Abstract

This study aims to analyze the effect of budgetary participation on budgetary slack by moderating information asymmetry and budget emphasis. The existence of a research gap is the basis for conducting this research. This research is categorized as a survey research, where the research instrument is a questionnaire. The population in this study were structural officials in the SKPD of the 24 Kendal City Offices. The subjects in this study were the head of the department, the secretary, the head of the finance sub-section, the head of the planning sub-section, and staff at the Kendal Regency Government. The sampling technique used the census method where all employees of the finance department at the Kendal City SKPD had the same opportunity to become respondents in this study. The results of the study indicate that budgetary participation has an influence on Budgetary Slack. This study also proves empirically that information asymmetry and budget emphasis are able to moderate the effect of budget participation on budgetary slack.
Financial Statement Fraud Detection: The Hexagon Fraud Model Approach Yulianti Yulianti; Ratna Novita Sari; Aprih Santoso; Margarita Ekdjaja; Rorlen Rorlen
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.856

Abstract

The purpose of this study is to examine the likelihood of financial statement fraud using the fraud hexagon model, including pressure (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), arrogance (frequent CEO pictures), and conspiracy (connection with government projects) on financial statement fraud. The sample of this study is manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021, with a total of 73 companies. The data was processed using SPSS 22 software. The results of this study indicate that financial stability has a positive effect on financial statement fraud. However, ineffective monitoring, change of auditor, change of directors, frequent number of CEO pictures, and connection with government projects do not affect financial statement fraud.
Co-Authors Anita Damajanti Aprih Santoso Ardiani Ika Sulistyawati Edy Mulyantomo Farikha Amilahaq Lisa Sari Widowati Margarita Ekdjaja Prananta, Widya Ratna Novita Sari Rorlen Rorlen Sudarmin Sudarmin Widya Puspapradana Zulfa Latifia Hanif