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<![CDATA[DETERMINANTS OF AUDIT DELAY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2020 PERIOD ]]>
<![CDATA[Yunika Prastiyani Winda Ningrum]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i01.255
<![CDATA[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP SEMARANG SELATAN ]]>
<![CDATA[Mega Dresti Rarastya Nugraheni]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.71-79
<![CDATA[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.]]>
<![CDATA[Peran Religionsity Sebagai Pemoderasi Hubungan Money EthicsTerhadap Upaya Tax Evasion ]]>
<![CDATA[Rachmawati Meita Oktaviani]]>;
<![CDATA[Ceacilia Srimindarti]]>;
<![CDATA[Pancawati Hardiningsih]]>
<![CDATA[ Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i1.325
<![CDATA[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]]>
<![CDATA[Profitability Moderate The Effect Of Firm’s Characteristic On Capital Structure ]]>
<![CDATA[Ceacilia Srimindarti]]>;
<![CDATA[Firdaus DamasSeptio Ardiansyah]]>;
<![CDATA[Pancawati Hardiningsih]]>;
<![CDATA[Rachmawati Meita Oktaviani]]>
<![CDATA[ Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v23i2.580
<![CDATA[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.]]>
<![CDATA[EDUKASI PENCATATAN KEUANGAN SIMPAN PINJAM PKK KELURAHAN NGESREP KECAMATAN BANYUMANIK SEMARANG ]]>
<![CDATA[Greg Anggana Lisiantara]]>;
<![CDATA[Pancawati Hardiningsih]]>;
<![CDATA[Ceacilia Srimindarti]]>;
<![CDATA[Bambang Sutejo]]>
<![CDATA[ PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 3, No 2 (2022): Juli 2022 ]]>
Publisher : <![CDATA[LPPM Universitas Pekalongan ]]>
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<![CDATA[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]]>
<![CDATA[Bimbingan Teknis Problematika dan Tata Kelola Usaha Koperasi Wilayah Binaan Dinas Koperasi dan UMKM Kabupaten Demak ]]>
<![CDATA[Pancawati Hardiningsih]]>;
<![CDATA[Novita Mariana]]>;
<![CDATA[Ceacilia Srimindarti]]>;
<![CDATA[Sulastri Sulastri]]>
<![CDATA[ Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021 ]]>
Publisher : <![CDATA[Universitas katolik Musi Charitas ]]>
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<![CDATA[The failure of a business carried out by novice entrepreneurs occurs because they set up a business without thinking. This happens because the preparation is not yet mature, so that it develops its business on the fly and many adjustments must be made during the course of the business because from the start the business model is not right. This happened to MSME players and cooperatives under the guidance of the Department of Cooperatives and UMKM in Demak Regency. The canvas business model is an alternative design using a business model, it will be easier to get business certainty, it is easy to see the current state of the business and how to advance it. This business model can also be used as a basis for creating a business plan. Guidance is carried out as a form of understanding the introduction of a strategy to read business conditions and potential, governance and growth up zone of internal and external potential for good and structured management of MSMEs and cooperatives for business actors. The result of this training activity is that cooperative managers and SME entrepreneurs have the knowledge, insight and are able to make a business model that fits the business plan.]]>
<![CDATA[Dampak Implementasi CSR dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Infrastruktur ]]>
<![CDATA[Ahmad Ikliluddien Noor]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v5i1.15682
<![CDATA[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.]]>
<![CDATA[Pengaruh Karakteristik Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Tahun 2018-2020 ]]>
<![CDATA[Ayu Lestari]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v13i03.36891
<![CDATA[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.]]>
<![CDATA[UJI ECOPRINT UNTUK TUMBUH KEMBANG WIRAUSAHA DI ERA PANDEMI COVID-19-KELURAHAN SEMBUNGHARJO GENUK ]]>
<![CDATA[Pancawati Hardiningsih]]>;
<![CDATA[Ceacilia Srimindarti]]>;
<![CDATA[Askar Yunianto]]>;
<![CDATA[Agung Anugerah Adhipratama]]>
<![CDATA[ Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022 ]]>
Publisher : <![CDATA[Universitas katolik Musi Charitas ]]>
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DOI: 10.32524/jamc.v6i2.532
<![CDATA[The economic contraction due to the Covid-19 pandemic has caused millions of people to lose their jobs, causing the number of poverty rates to increase. The existence of this situation encourages people to think of ways to earn income by utilizing plants, leaves in the surrounding environment as a form of ecoprint business. This batik model is very environmentally friendly and does not cause water, soil or air pollution. This ecoprint can grow new and independent entrepreneurs by being provided with facilities and skills from creativity and potential in accordance with regional capabilities. The training was carried out in stages, namely the process of handling fabrics with the ngetel (cooking) technique; fabric handling process with mordanting technique; and ecoprint engineering processes. The results of this service activity show that housewives are able to produce fabric products with ecoprint techniques, and produce one community, namely the genuk people's batik studio. Service evaluation is carried out by monitoring the activities of participants after the training and seeing the final results of the fabrics modified by participants according to the expertise of each participant through the formation of a WhatsApp(WA) group.]]>
<![CDATA[Pengaruh Sistem E-Filling, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada Pelaku Umkm Di Kecamatan Brangsong Kendal) ]]>
<![CDATA[Devarila Wulandini]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v6i2.5272
<![CDATA[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]]>
