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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PENA ABDIMAS : Jurnal Pengabdian Masyarakat
Ceacilia Srimindarti
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Nursing Public Health Social Sciences

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DETERMINANTS OF AUDIT DELAY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2020 PERIOD Yunika Prastiyani Winda Ningrum; Ceacilia Srimindarti
SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i01.255

Abstract

This study aims to examine and analyze the effect of firm size, profitability, solvency, and the size of the public accounting firm on audit delay in mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sampling method used is purposive sampling and obtained as many as 55 samples. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that firm size has a positive effect on audit delay, profitability and solvency have no effect on audit delay. While public accounting firm size has a negative effect on audit delay. The implication of this research is that the company should pay more attention and identify the factors that affect the audit delay. Mainwhile for mining companies it is to always maintain the level of profitability, solvency and use the services of the big four KAP so that they are encouraged to submit financial reports in a timely manner.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP SEMARANG SELATAN Mega Dresti Rarastya Nugraheni; Ceacilia Srimindarti
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.71-79

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak, pengetahuan perpajakan terhadap kepatuhan wajib pajak, kualitas pelayanan terhadap kepatuhan wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif dengan jumlah responden sebanyak 100 responden wajib pajak di KPP Semarang Selatan. Data diperoleh dengan penyebaran kuesioner secara langsung. Teknik sampel yang digunakan yaitu accidental sampling. Data yang digunakan adalah data primer berupa jawaban responden dan diolah menggunakan SPSS 23. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, kualitas pelayanan berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak, sanksi perpajakan berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak.
Peran Religionsity Sebagai Pemoderasi Hubungan Money EthicsTerhadap Upaya Tax Evasion Rachmawati Meita Oktaviani; Ceacilia Srimindarti; Pancawati Hardiningsih
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.325

Abstract

The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple. Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion
Profitability Moderate The Effect Of Firm’s Characteristic On Capital Structure Ceacilia Srimindarti; Firdaus DamasSeptio Ardiansyah; Pancawati Hardiningsih; Rachmawati Meita Oktaviani
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.580

Abstract

The objective of this study is to examine and analyze the influence of the asset structure and the company size on the capital structure with profitability as a moderating variable. Company managers must make an efficient comparison between internal and external capital to maximize the benefits. The populations of this study areproperty and real estate companies which were listed in Indonesia stock exchange. The sample selection use purposive sampling method. The criteria which used for sampling were: (1) publishing financial statement; (2) make a profit; (3) holding data on asset structure and profitability; (4) using rupiah. The analysis tool usedin this research is PLS. The result of this study showed that asset structure and company size had a positive influence on the capital structure. Profitability moderate the influence of asset structure on the capital structure, and moderate the influence of the company size on a capital structure.
EDUKASI PENCATATAN KEUANGAN SIMPAN PINJAM PKK KELURAHAN NGESREP KECAMATAN BANYUMANIK SEMARANG Greg Anggana Lisiantara; Pancawati Hardiningsih; Ceacilia Srimindarti; Bambang Sutejo
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 3, No 2 (2022): Juli 2022
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.344 KB)

Abstract

The problems faced by the PKK savings and loan business in the Ngesrep sub-district, Banyumanik sub-district, Semarang city are that recording has not been carried out properly according to generally accepted principles and how to present the financial statements of the savings and loan units that are simple and more informative. This educational activity is carried out in the form of counseling and training on recording financial transactions of the savings and loan unit and consultative/assistance assistance. This community service program was attended by 25 managers of savings and loan units in the Ngesrep sub-district, Banyumanik sub-district. The results show that the savings and loan unit of the PKK has begun to apply the usual accounting principles by fixing the bookkeeping of the savings and loan unit so that it does not only meet internal information needs. The recording system is carried out through a simple account to facilitate monitoring and reporting.Keywords: Transaction recording, consultative assistance, financial reports
Dampak Implementasi CSR dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur Ahmad Ikliluddien Noor; Ceacilia Srimindarti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.15682

Abstract

This study aims to analyze how the influence of the implementation of corporate social responsibility (CSR) and firm size on the company's financial performance. This study's populations are infrastructure companies listed on the Indonesia stock exchange during 2017-2020, and 20 companies were used as a sample. The sample selection in this study uses a purposive sampling method. The data were analyzed using panel data regression analysis. This research found that implementing corporate social responsibility does not affect the company's financial performance. At the same time, the firm size has a negative effect on the company's financial performance.
Pengaruh Karakteristik Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Tahun 2018-2020 Ayu Lestari; Ceacilia Srimindarti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36891

Abstract

This study aims to test and analyze the influence of company characteristics on profitability. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used in this study is purposive sampling techniques and get samples 445 companies. The data analysis method used in this study is multiple linear regression analysis. The results of this study found that institutional ownership and company size positively affect profitability. Managerial ownership has a significant negative effect on profitability, while liquidity has no effect on profitability.
Pengaruh Sistem E-Filling, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada Pelaku Umkm Di Kecamatan Brangsong Kendal) Devarila Wulandini; Ceacilia Srimindarti
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.v6i2.5272

Abstract

Tax is one of the main targets set by the government as a source of state revenue. This study aims to determine the effect of the e-filling system, understanding of taxation, and tax sanctions on taxpayer compliance with MSME actors in Brangsong Kendal District. The type of data used is the type of primary data. The sampling technique used in this study used accidental sampling. A total of 100 MSME taxpayers were selected as respondents using the survey method. Data analysis technique using multiple linear regression analysis. The results of the study show that the E-filling system has a positive and significant effect on MSME taxpayer compliance. Understanding of Taxation has no effect on MSME Taxpayer Compliance. Tax sanctions have a positive and significant effect on MSME taxpayer compliance. Keywords: Understanding of Taxation, Tax Sanctions, E-filling System
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: THE EFFECT OF LIQUIDITY, COMPANY SIZE AND PROFITABILITY ON FIRM VALUE Siti Nurjanah; Ceacilia Srimindarti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.62-71

Abstract

This study aims to determine the relationship between liquidity, firm size, and profitability to firm value. The population used in this study is a state-owned company listed on the Indonesia Stock Exchange during 2017 – 2021. There are 20 state-owned companies listed on the Indonesia Stock Exchange, but there are 3 companies that do not meet the predetermined criteria so that 85 is obtained sample. The sampling technique used was purposive sampling and analyzed using SPSS version 21. The results of this study states that liquidity has a positive effect on firm value, meanwhile company size and profitability have no effect on value state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021.
DETERMINANT AKUNTABILITAS DANA DESA Aper prima putra; Ceacilia Srimindarti; Etty Puji Lestar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.448

Abstract

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability. Keywords: Village Fund, human resource competency, internal control, community participation, accountability.
Co-Authors AA Sudharmawan, AA Achmad Syakir Kurnia Ahmad Ikliluddien Noor Alien Puspitasari Alifvina Larasati Aper prima putra Ayu Lestari Bagus Satria Asfan Bambang Sutejo Caroline Caroline Devarila Wulandini Etty Puji Lestar Etty Puji Lestari Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Ida Kristiana Indah Hesti Mubarokah Indira Djanuarti Intan Puspita Sari Mega Dresti Rarastya Nugraheni Muari Sahlan Novita Mariana Pancawati Hardiningsih Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rizki Yuliana Wahyu Siti Nurjanah Sulastri Wahyu Delta Setyanida Yunika Prastiyani Winda Ningrum