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All Journal Jurnal Akuntansi dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis FINANSIA : Jurnal Akuntansi dan Perbankan Syariah FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Investasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah CAHAYA AKTIVA Jurnal Pengabdian Masyarakat Asia Journal of Economics Development Issues Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Joong-Ki
Anita Wijayanti
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tax Avoidance Ditinjau Dari Capital Intensity, Leverage, Beban Iklan dan Kompensasi Eksekutif Tika Marga Pratiwi; Anita Wijayanti; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.109 KB) | DOI: 10.33087/ekonomis.v4i1.97

Abstract

The use of high tax avoidance tactics by companies makes the target of government revenue not achieved. Thus making it the basis for testing capital intensity, leverage, advertising expense, executive compensation in influencing tax avoidance. Obtained a population of 14 food and beverage sub-sector companies listed on BEI in 2015-2018. With the use of purposive sampling technique as sampling, the final sample is 9 food and beverage sub-sector companies or 36 observational data. Multiple linear regression analysis was used as a testing method. The results obtained leverage and executive compensation affect tax avoidance,  conversely capital intensity and advertising expense do not affect tax avoidance.
Determinan Harga Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Erna Pratika Sari; Anita Wijayanti; Purnama Siddi
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.63 KB) | DOI: 10.33087/ekonomis.v4i1.95

Abstract

Valuation of stock prices is very important to be carried out by shareholders because stocks is promising type of investment. Examining the effect of of PER, GPM, ROE and operating cash flow on stock prices in companies listed on the Jakarta Islamic Index (JII) in 2015-2018 are the objectives of this research. With secondary data used in this research. Population in the study used 16 companies listed on the Jakarta Islamic Index (JII) in 2015-2018. Sampling using a purposive sampling method and samples obtained by 8 companies. Analysis with multiple linear regression. PER and GPM do no affect stock prices, while ROE and operating cash flow affect stock prices are the results of the study.
KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Feby Ariyanti; Siti Nurlaela; Anita Wijayanti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 1 (2020): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i1.132

Abstract

Penelitian bertujuan untuk mengetahui dan menjelaskan pengaruh kepemilikan manajerial, kepemilikan institusional dan corporate social responsibility terhadap nilai perusahaan pertambangan batu bara periode 2014-2018 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan desain penelitian deskriptif kuantitatif. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambangan batu bara yang terdaftar di BEI periode 2014-2018. Sampel dalam penelitian ini adalah laporan keuangan perusahaan pertambangan batu bara yang terdaftar di BEI periode 2014-2018. Metode yang digunakan untuk pengambilan sampel dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah uji regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh signifikan terhadap nilai perusahaan. kepemilikan institusional tidak berpengaruh signifikan terhadap nilai perusahaan. Corporate social responsibility menunjukkan hasil tidak berpengaruh signifikan terhadap nilai perusahaan.Kata kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Corporate Social Responsibility,  Nilai  Perusahaan
Determinan Current Asset Terhadap Pertumbuhan Laba Septyaningrum Septyanigrum; Anita Wijayanti; Rosa Nikmatul Fajri
Journal of Economics Development Issues Vol 3 No 2 (2020): Journal of Economics Development Issues
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.007 KB) | DOI: 10.33005/jedi.v3i2.65

Abstract

Profit is often used as a benchmark in achieving the performance results of a company in a certain period, where profit is an indicator to determine the state of the economy or company performance. With the financial ratios said to have uses if it can be used to predict economic phenomena that occur. One of them is profit change. The purpose of this research was to analyze Cash Turnover, Receivable Turnover, and Inventory Turnover on Profit Growth. The population in this research is LQ45 companies listed on the Indonesia Stock Exchange in 2017-2018 using purposive sampling techniques. The number of samples taken in this research were 15 companies using multiple linear analysis. The results showed that Accounts Receivable Turnover had an effect on Profit Growth, while Cash Turnover and Inventory Turnover had no effect on Profit Growth. The benefits of research to help investors support the decision making process, in addition to seeing the company's performance in generating profits.
PENGARUH INFLASI, SUKU BUNGA DAN KURS RUPIAH TERHADAP HARGA SAHAM INDEKS LQ45 Andhika Yudha Pratama; Anita Wijayanti; Suhendro Suhendro
Jurnal Investasi Vol. 6 No. 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v6i2.80

Abstract

Pasar modal merupakan tempat untuk para emiten (perusahaan yang go publik) dan investor (pemodal) saling memperdagangkan saham-sahamnya. Tujuan dari penelitian ini adalah menganalisis pengaruh dari variabel makroekonomi yaitu inflasi, BI 7 day repot rate, dan nilai tukar (kurs) rupiah terhadap harga saham perusahaan yang ter Indeks LQ45. Dengan menggunakan metode purposive sampling, didapat 29 perusahaan dari total 45 perusahaan yang ter Indeks LQ45 yang terdaftar di Bursa Efek iIndonesia (BEI) selama periode bulan Januari 2017 sampai bulan Desember 2020. Dalam penelitian ini data diolah menggunakan analisis regresi data panel yang terlebih dahulu dicari model yang cocok menggunakan Chow Test. Hasil penelitian ini menunjukkam bahwa secara simultan inflasi, BI 7 day repot rate, dan nilai tukar (kurs) rupiah berpengaruh terhadap harga saham. Sedangkan secara parsial BI 7 day repo rate berpengaruh terhadap harga saham, inflasi dan nilai tukar(kurs) tidak berpengaruh terhadap harga saham.
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM (Pada Perusahaan Jasa Konstruksi Bangunan Yang Terdaftar Di Bei Tahun 2013-2019) Mutia Ayu Herlini; Suhendro Suhendro; Anita Wijayanti
Jurnal Investasi Vol. 7 No. 1 (2021): Jurnal Investasi Januari 2021
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v7i1.119

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisi seberapaa besar pengaruh ROA, ROE, EPS, dan NPM terhadap harga saham pada perusahaann jasa sektor kontruksi bangunan periode tahun 2013-2019. Metode penelitian ini adalahh kuantitatif. Sampel penelitian ini adalah 19 perusahaan. Metode penentuann sampel yang digunakan adalah purposive sampling. Analisa data dalam penelitian inii menggunakan analisis regresi linearr berganda. Hasil penelitian secara simultan menunjukkann bahwa ROA, ROE, EPS, dan NPM secara bersama-sama berpengaruh terhadap harga saham, sedangkan secara parsial menunjukkan bahwa ROA tidak berpengaruh terhadap harga saham, ROE tidak berpengaruh terhadap harga saham, EPS berpengaruh positif terhadap harga saham, NPM berpengaruh negatiff terhadap harga saham. The purpose of this research this aims to test and analyze how much great influence ROA, ROE, EPS, and NPM on stock prices in building construction service companies for the period 2013-2019. This research method is quantitative. The sample of this research is 19 companies. The sampling method used was purposive sampling. Analysis of the data in this study using multiple linear regression analysis. The results of the research simultaneously show that ROA, ROE, EPS, dan NPM together have an effect on stock prices, while partially show that ROA has no effect on stock prices, ROE has no effect on stock prices, EPS has a positive effect on stock prices, NPM has a negative effect on stock prices.
Determinan Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2015 – 2019 Saiful Anwar; Anita Wijayanti; Yuli Chomsatu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.1895

Abstract

This study aims to determine the factors that influence the company'scapital structure including: company age, profitability, net profit margin, sales stability, total asset turnover in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sampling in this study used purposive sampling. The sample companies in this study amounted to 12 companies that met the sampling criteria. Technical analysis of the data used in this research is to use multiple linear analysis. The results of this study indicate that company age has no effect on capital structure, profitability has no effect on capital structure, net profit margin has no effect on capital structure, company stability has no effect on capital structure, total asset turnover has no effect on capital structure.
Sosialisasi UMKM di Dusun Singkil Kelurahan Parangjoro Siti Khorida; Bella April Liyanti; Yessi Pertiwi; Anita Wijayanti
Jurnal Pengabdian Masyarakat Vol 3 No 2 (2022): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v3i2.847

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu penggerak perekonomian yang handal dan keberadaan sangat diperhitungkan. UMKM yang ada di Dusun Singkil Desa Parangjoro Kabupaten Sukoharjo sangat memberikan kontribusi yang cukup karena dapat menyerap tenaga kerja, sehingga bisa mengurangi masalah ketenagakerjaan yang ada di Dusun Singkil. Terdapat beberapa masalah yang dihadapi pelaku UMKM dalam menjalankan usahanya seperti kurangnya pemahaman strategi UMKM dan pengelolaan keuangannya. Adanya pengabdian masyarakat ini, memberikan pengetahuan terhadap masyarakat setempat mengenai pengelolaan keuangan, pemasaran produk atau jasa, dan inovasi terhadap pengembangan produk atau jasa. Sebelum adanya pengabdian masyarakat yang dilakukan mahasiswa, pelaku usaha UMKM belum begitu mengerti akan pentingnya pengelolaan keuangan, pemasaran serta inovasi yang dapat mereka kembangkan
PENGARUH KUALITAS E-GOVERNMENT TERHADAP KEPUASAN PENGGUNA E-FILING: STUDI KASUS WAJIB PAJAK DI SURAKARTA Gunawan Setyo Utomo; Kartika Hendra Titisari; Anita Wijayanti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2752

Abstract

This study aims to determine the effect of system quality, information quality, and service quality on E-filing user satisfaction in Surakarta. The population and sample in this study are individual taxpayers registered at the Pratama Surakarta Tax Office in 2019. The data collection technique of this study uses incidental sampling techniques, and the determination of the number of samples using Slovin formula with a sample of 100 respondents. The data used in this study is a questionnaire using a Likert scale. The data analysis technique used in this study is multiple linear regressions. The results showed the analysis there is a positive influence on system quality and service quality on E-filing user satisfaction. While the quality of the information does not affected E-filing user satisfaction.
Determinan Firm Value pada Perusahaan Property dan Real Estate Tahun 2017-2021 Annisa Widya Kurniawati; Yuli Chomsatu Samrotun; Anita Wijayanti
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.864

Abstract

Firm value is the investor's perception of the company. Firm value is very important because it reflects the company's performance which can affect investors' perceptions of the company. Companies that have high value will always improve their performance so that it becomes higher and makes potential investors invest as much as possible. Potential investors will be interested in investing in the company and will increase the share price. This study aims to examine and analyze the effect of profitability, leverage, firm size, debt policy and liquidity on firm value. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with a total of 81 companies. Sampling using purposive sampling method and samples obtained as many as 15 companies. The sampling criteria are as follows: 1) property and real estate companies are listed on the IDX in 2017-2021; 2) property and real estate companies that publish complete financial reports for 2017-2021; 3) property and real estate companies whose financial reports use the rupiah currency; and 4) property and real estate companies that generate profits in 2017-2021. The data analysis technique uses multiple linear analysis. The results of this study indicate that profitability affects firm value. Leverage affects the value of the company. Firm size has an effect on firm value. Liquidity affects the value of the company. Meanwhile, debt policy has no effect on firm value.
Co-Authors - Suhendro Agni Astungkara Andhika Yudha Pratama Anis Susilowati Annisa Widya Kurniawati Aprilia Wimas Indrayani Bella April Liyanti Chorina Elsa Fatika Danik Sukmana Dian Fawzy Ilmiah Dian Setyaning Ayu Endang Masitoh Endang Masitoh W Endang Masitoh Wahyuningsih Erna Pratika Sari Feby Ariyanti Ferlina Ekinanda Gunawan Setyo Utomo Ika Afiffah Indra Maulana Joko Kristianto Kartika Hendra Titisari Laras Pangesti Mita Handayani Muhammad Ridwan Yusuf Mutia Ayu Herlini Mutiara Meidiana Ni Made Darmadi Niken Tri Mulatsari Oktavia Tri Kusuma Murti Onne Sesaphing Partini Dwi Astuti Pramono Hadi Pungky Rahmawanti Purnama Siddi Radian Atho' Al-Faruqi Rafy Susanti Rahayu Pangestuti Ratna Damayanti Riana Rachmawati Dewi Riana Rahmawati Dewi Rosa Nikmatul Fajri Saiful Anwar Santi Duwi Nuryani Septyaningrum Septyanigrum Siti Khorida Siti Nurlaela Suhendro Suhendro Tika Marga Pratiwi Tri Kusno Widi Asmoro Yesi Benita Yessi Pertiwi Yuli Chomsatu Yuli Chomsatu Samrotun