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All Journal Ekonomi Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal AkunStie (JAS) Jurnal Penelitian Pendidikan Indonesia Melayani: Jurnal Pengabdian Kepada Masyarakat
Weni Susanti
Fakultas Ekonomi, Universitas Tridinanti Palembang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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HUBUNGAN AUDIT PAJAK TERHADAP KINERJA MASYARAKAT DALAM PEMBAYARAN PAJAK KENDARAAN RODA 2 (Studi Kasus Pada Kantor SAMSAT Kota Bengkulu) Weni Susanti; Subaeti Subaeti; Rendi Rendi
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.893

Abstract

This study aims to determine the results of the tax audit, determine the performance of the community in paying tax for motorcycle, and determine the relationship of tax audits on community performance in paying tax for motorcycle at SAMSAT Office in Bengkulu. Data analysis method uses product moment correlation. The results of the tax audit calculation at SAMSAT Bengkulu Office have an average value of 4.063, it mean that the tax audit at SAMSAT Office in Bengkulu is already good or high. Then the results of the calculation of public performance in the payment tax for motorcycle have an average value of 4.00, it mean that the performance of the community in paying tax for motorcycle is also good or has a high performance. The result of product moment correlation analysis states that the tax audit is related to the performance of the community in paying tax for motorcycle, with a t-test value greater than 20.60 than the t-table value (1.99). This result means thatHo being rejected and Ha being accepted, it mean that the tax audit is significantly related to the performance of the community in paying the tax for motorcycle.
PENGARUH SISTEM PENGENDALIAN KEUANGAN DAERAH DENGAN METODE VALUE FOR MONEY TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus Pada BPKAD Kota Bengkulu) Subaeti Subaeti; Weni Susanti; Monalisa Sianturi
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1142

Abstract

This study aims to determine how much influence the regional financial control system has on the economy, efficiency, effectiveness on the quality of regional financial reports at BPKAD Bengkulu City. The research method uses data quality test, classical assumption test, multiple linear regression analysis, t test, F test, and the coefficient of determination. The results of the calculation obtained a multiple linear regression equation, namely Y = 3.329 + 0.255X1 + 0.588X2 + 0.111X3 + e, from the equation it means that there is a positive influence between the two variables. The coefficient of determination (R²) of 0.863 and Adjusted R Square of 0.852 indicate that the influence of the regional financial control system on the economy, efficiency, effectiveness on the quality of regional financial reports is very strong. Based on the t value obtained in the hypothesis test (t-test), it was obtained X1 with a tcount of 2.379 with a significant value of 0.023, for X2 for tcount of 5.461 with a significant value of 0.000, and for X3 for tcount of 2.332 with a significant value of 0.025, while the t-table value of 1.68830 (tcount> ttable). The hypothesis is accepted or a significant value <0.05. Based on the F value obtained in the hypothesis test (F-test), the Fcount is 75.644> Ftable is 2.87. The hypothesis is accepted or a significant value <0.05. This means that the regional financial control system with economy, efficiency, effectiveness has a significant positive effect on the quality of regional financial reports at BPKAD Bengkulu.
Pengaruh Return On Asset, Return On Equity, Net Profit Margin Terhadap Harga Saham Pada Perusahaan Pertambangan Sub Sektor Pertambangan Minyak Dan Gas Bumi di Bursa Efek Indonesia Periode 2014-2018 Weni Susanti; Indrawati Mara Kesuma; Wisdalia Maya; Nadia Putri Rifvi Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v9i2.1325

Abstract

Penelitian ini bertujuan untuk mengetahui Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) terhadap Harga Saham Perusahaan Pertambangan Sub Sektor Pertambangan Minyak dan Gas Bumi. Populasi dalam penelitianan ini berjumlah 10 Perusahaan. Sampel dalam penelitian ini sebanyak sembilan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam kurun waktu 2014-2018. Metode dalam pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling. Data yang digunakan adalah data sekunder yang dikumpulkan menggunakan metode dokumentasi data. Berdasarkan hasil uji hipotensis menggunakan regresi liner berganda dengan program SPSS 24, diketahui bahwa Return On Asset (ROA) secara parsial tidak berpengaruh signitifikan terhadap harga saham, Return On Asset (ROE) secara tidak parsial berpengaruh signitifikan terhadap harga saham, dan Net Profit Margin (NPM) secara parsial tidak berpengaruh signitifikan terhadap harga saham. Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) secara bersama-sama (simultan) tidak berpengaruh signitifikan terhadap harga saham.
PERSEPSI AUDITOR TENTANG FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT INTERNAL Weni Susanti
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 2 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.849 KB) | DOI: 10.35760/eb.2019.v24i2.1905

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh kompetensi, independensi, objektivitas dan integritas terhadap kualitas audit pada Inspektorat Provinsi Bengkulu. Data yang dianalisis diperoleh dari 67 responden, dimana responden adalah auditor di Inspektorat Provinsi Bengkulu. Data yang digunakan dalam penelitian ini adalah data primer berdasarkan kuesioner. Data dianalisis dengan regresi berganda menggunakan SPSS.Hasil penelitian menunjukkan bahwa kompetensi, independensi, objektivitas dan integritas memiliki pengaruh yang signifikan terhadap kualitas audit di Inspektorat Provinsi Bengkulu, yang berarti bahwa peningkatan kompetensi, independensi, objektivitas dan integritas maka akan meningkatkan kualitas audit di Inspektorat Provinsi Bengkulu. Penelitian ini juga menemukan bahwa kompetensi, independensi, objektivitas dan integritas secara bersamaan berpengaruh pada kualitas audit di Inspektorat Provinsi Bengkulu. yang berarti bahwa meningkatnya kompetensi, independensi, objektivitas dan integritas maka akan meningkatkan kualitas audit di inspektorat provinsi Bengkulu.
Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Menggunakan Aplikasi Keuangan Berbasis Android SI APIK Dina Arista Prihatin; Arisky Andrinaldo; Indrawati Mara Kesuma; Martini Martini; Weni Susanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4013

Abstract

The purpose of this study is to determine the Analysis of the Preparation of Financial Statements Based on SAK EMKM in the Implementation of the APIK SI Financial Application at the Tempe Cipto Roso Factory, Megang Sakti District. The type of research used is descriptive research with qualitative data analysis using primary data sources and secondary data sources. Agency theory is a reference in this research theory that explains the working relationship between company owners and company management. The results of this application are financial reports such as balance sheets, cash flow statements and income statements. In addition, this application can accurately describe the company's financial status.
Impact of Covid-19 on changes in stock prices and the volume of transactions In BUMN (lQ45) Dheo Rimbano; Weni Susanti; Yuli Nurhayati; Catur Windaryadi; Rudi Azhar
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221563

Abstract

The problems in this study are the decrease in the share price and the increase in the volume of stock transactions in BUMN listed in LQ45 as well as the number of positive confirmed cases of fluctuating COVID-19 affected by the spread of COVID-19 which is increasingly widespread, causing a higher level of panic in the capital market. This research uses quantitative research methods with comparative and associative research types. This data collection is by observation and documentation with a span of 60 days. Based on the results of the paired t-test, it shows that the comparison between the share price before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 < 0.05. Based on the results of the wilcoxon signed rank test, it shows that the comparison between the volume of transactions before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 < 0.05. Based on the results of the Regression Weights in path analysis, it shows that the Stock Price variable has a standardized Regression Weights value of -0.438, and the transaction volume variable has a value of 0.650. So it can be concluded that there is a significant difference between the share price and volume in BUMN registered in LQ45 before and after the national announcement of COVID-19 cases in Indonesia, and there is a significant influence between the number of positive confirmed cases of COVID-19 on the share price and the volume of transactions in BUMN registered in LQ45 during the COVID-19 pandemic in Indonesia.
Literacy and Knowledge of Financial Behavior Indrawati Mara Kesuma; Ronal Aprianto; Nora Puspita; Suyadi Suyadi; Suwarno Suwarno; Weni Susanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4980

Abstract

The purpose of this study was to analyze and measure the effect of financial literacy and financial knowledge on financial management behavior in active students of private universities in Lubuklinggau City. The total population in this study was 8,071 students and the sample technique used was random sampling using the slovin formula. Data was collected using a questionnaire method from 381 students who were the sample in this study. The data analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test (outer model and inner model) with the help of the PLS version 3.0 software program. The results of this study indicate 1) that financial literacy has a negative and significant effect on financial management behavior in active students of private tertiary institutions in Lubuklinggau City with a statistical value showing a number of 1.600 which is <1.96 and it can also be proven that the P values ​​are 0.110 or called more greater than 0.005 2) that financial knowledge has a positive and significant effect on financial management behavior in active students of Lubuklinggau City Private Higher Education with a statistical value showing a number of 14.446 which is> 1.96 and it can also be proven that the P Values are worth 0.000 or are called smaller of 0.005 and 3) that financial literacy and financial knowledge have a positive effect on financial management behavior in active students of private universities in Lubuklinggau City. This is evidenced by the R-Square value of 0.628.
Financial Performance As A Determinant Of Firm Value: The Moderating Influence Of Good Corporate Governance In Indonesian LQ45 Companies Weni Susanti; Amita Tarina Maieva; Eri Triharyati; Yuli Nurhayati; Indrawati Mara Kesuma
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.8034

Abstract

This study aims to analyze the effect of financial performance on firm value, with Good Corporate Governance (GCG) as a moderating variable. This research is quantitative in nature. The population in this study consists of companies listed in the LQ45 Index of the Indonesia Stock Exchange (IDX), totaling 45 companies. The sample selection was conducted using the purposive sampling method, resulting in 19 companies that met the sampling criteria. The research method used is panel data regression analysis, with data processing performed using Eviews 12. The data collection technique employed in this study is document analysis, which involves gathering data from literature reviews and the annual reports of LQ45 companies for the 2020-2023 period. The data source used in this research is secondary data. The results indicate that ROA and ROE have a significant effect on firm value, as measured by Tobin's Q. Additionally, GCG, measured by institutional ownership, is proven to moderate the relationship between ROA and firm value but does not moderate the relationship between ROE and firm value. These findings highlight the importance of implementing GCG in enhancing firm value, particularly in the context of the Indonesian capital market. This research is expected to contribute to academic literature, and future researchers are encouraged to expand their insights for reference in subsequent studies.
Sosialisasi Pengelolaan Keuangan Rumah Tangga Dan Investasi Pada Pegawai Sub Bagian Keuangan Kejaksaan Tinggi Sumatera Selatan Weni Susanti; Crystha Armereo; Sasiska Rani; Sari Sakarina; Veny Mayasari
Melayani: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Melayani : Jurnal Pengabdian Kepada Masyarakat
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/melayani.v2i2.235

Abstract

Prinsip pengelolaan keuangan ini di dasari atas skala prioritas kebutuhan rumah tangga, dengan tetap mempertimbangkan rencana investasi jangka panjang dan risiko pengeluaran tidak terduga yang mungkin terjadi. Tujuannya memberikan pemahaman akan pentingnya pengelolaan keuangan di rumah tangga. Kegiatan ini bermanfaat bagi para peserta untuk dapat meningkatkan kemampuannya serta memiliki kompetensi dalam hal pengelolaan keuangan rumah tangga sehingga dapat memiliki dasar dalam pengelolaan keuangan kemudian mampu mengelola keuangan rumah tangga secara efisien dan efektif. Sasaran dari penggabdian ini ibu rumah tangga yang mempunyai dana tabungan untuk berinvestasi dengan memberikan arahan delam memilih investasi. Metode pelaksanaan kegiatan dengan memberikan pengetahuan tentang pengelolaan keuangan dan investasi dan tanyajawab. Hasil kegiatan menambah wawasan ibu rumah tangga dalam pengelolaan keuangan rumah tangga dan berinvestasi yang benar serta sederhana diharapkan dapat meningkatkan pengetahuan serta kesadaran sekaligus sebagai stimulan agar pegawai dapat mengelola gaji dengan baik dan bisa menjadikan asset di masa depan.
Co-Authors Amita Tarina Maieva Arisky Andrinaldo Catur Windaryadi Crystha Armereo Dheo Rimbano Dina Arista Prihatin Eri Triharyati Indrawati Mara Kesuma Martini Martini Monalisa Sianturi Nadia Putri Rifvi Sari Nora Puspita Rendi Rendi Ronal Aprianto Rudi Azhar Sari Sakarina Sasiska Rani Subaeti Subaeti Suwarno Suwarno Suyadi Suyadi Veny Mayasari Wisdalia Maya Yuli Nurhayati