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All Journal Juara: Jurnal Riset Akuntansi Benefit: Jurnal Manajemen dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jambura Science of Management MABIS: Manajemen dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Abdimas Bina Bangsa Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Joong-Ki SENMEA Joong-Ki
Kartika Hendra Titisari
Universitas Islam Batik Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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MEDIATION EFFECT OF VALUE ADDED INTELLECTUAL CAPITAL (VAIC) IN CORPORATE GOVERNANCE (CG) AND FINANCIAL PERFORMANCE RELATIONS Kartika Hendra Titisari
Journal of Management and Business Vol 17, No 2 (2018): SEPTEMBER 2018
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.486 KB) | DOI: 10.24123/jmb.v17i2.378

Abstract

This study aims to examine the relationship of Corporate Governance and Financial Performance with Intellectual Capital as a mediating variable with a sample of companies included in the chemical industry sector basis and the period of 2012 - 2014. The sampling method used in this research is purposive sampling. The data analysis procedures, structural equation modeling (SEM) with PLS Warp 4.0. The test results showed Corporate Governance affect the ROA. The greater the Corporate Governance further enhance the financial accountability of the company. Corporate Governance does not affect the Intellectual capital. Intellectual Capital affects the financial performance. Value added intellectual capital plays an important role in the performance of financial support the use of physical assets (fixed) to contribute to the company's performance. Although the model fit, but the results of the analysis of intellectual capital does not mediate the relationship Corporate Governance and Financial Performance. Suggestions for further research can be done in other sectors. It is quite possible in the banking sector, as it has done in several countries where the corporate governance affect the Intellectual capital.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA BANK GO-PUBLIC DI BEI TAHUN 2014-2018 Effrita Ayuningtyas; Kartika Hendra Titisari; Siti Nurlaela
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.735 KB) | DOI: 10.25273/inventory.v4i1.6302

Abstract

In order to create maximum company performance, the company must pay close attention to the performance conditions of the company by pressing management to obtain optimal results. This study aims to examine the influence of independent commissioners (X1), audit committees (X2), managerial ownership (X3), board of directors (X4) on company performance (Y). Using the method of multiple linear regression analysis. Sampling with purposive sampling obtained 135 research samples from 27 companies at the Go-Public Bank on the Stock Exchange in 2014-2018. This type of research includes quantitative data. It was found that the independent board of commissioners, audit committee and managerial ownership had no effect on the company's performance. Only the board of directors can influence the company's performance.Keywords: Corporate Governance, Company Performance
PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN tri diah sari; Kartika Hendra Titisari; Siti Nurlaela
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 4 No 1 (2020): UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/mmud.v4i1.6328

Abstract

 Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikan manajerial, komite audit, leverage dan ukuran perusahaan terhadap kinerja keuangan yang diukur dengan Return On Asset (ROA). Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini adalah 36 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Analisis statistik yang digunakan pada penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa kepemilikan manajerial, komite audit dan leverage berpengaruh terhadap kinerja keuangan. Sedangkan ukuran perusahaan tidak berpengaruh terhadap kinerja keuanganKata kunci : Ukuran Perusahaan, Leverage, Komite Audit, Kepemilikan Manajerial, Kinerja Keuangan
Penghindaran Pajak Ditinjau dari Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen Dinda Asmi Marfu'ah; Kartika Hendra Titisari; Purnama Siddi
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.265

Abstract

Tax avoidance is a tax avoidance strategy carried out by taxpayers in a legal and safe manner and does not conflict with tax laws. The purpose of this study was to determine the effect of profitability, leverage, company size and independent commissioners on tax avoidance. The research population is Food and Baverage companies listed on the IDX in 2016-2019. Sampling using purposive sampling method obtained a sample of 11 companies with an observation period of 4 years so that a total of 44 samples. Based on multiple linear regression analysis, it is found that profitability and company size have an influence on tax avoidance. Meanwhile, the leverage variable and independent commissioner do not have an effect on tax avoidance. 
Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal Muhammad Efendi; Kartika Hendra Titisari; Suhendro Suhendro
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.286

Abstract

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.
Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance Dian Eva Marlinda; Kartika Hendra Titisari; Endang Masitoh
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 (97.166 KB) | DOI: 10.33087/ekonomis.v4i1.86

Abstract

Tax Avoidance is a taxpayer's attempt to exploit the legal gap for the tax to be minimized. The study aims to empirically know the influence of good corporate governance (independent Board of Commissioners, institutional ownership, Audit Committee), profitability, capital intensity, and size of the company To the tax avoidance of the banking sector companies listed on the Indonesia Stock Exchange (IDX) with a 3-year observation period in 2016-2018. The theory used in this study was agency theory. The population in this research is the entire banking sector company listed on the Indonesia Stock Exchange period 2016-2018 with the determination of research samples using the purposive sampling method, resulting in a sample of 21 companies Banking sector. The data analysis techniques used in this study were multiple linear regression. The results of this research show that an independent board of Commissioners, profitability, and capital intensity do not affect tax avoidance. Meanwhile, institutional ownership, audit committee, and size affect tax avoidance.
Determinan Tax Avoidance Pada Industri Barang Konsumsi Tahun 2014-2018 Elvina Dwi Anita; Kartika Hendra Titisari; Siti Nurlaela
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 (477.851 KB) | DOI: 10.33087/ekonomis.v4i1.98

Abstract

Taxes are the country's biggest income support but are against the interests of companies that consider taxes to be a deduction from income. Differences in interests have caused many tax avoidance cases to minimize tax payments. The purpose of this study was to analyze the influence of independent commissioners, audit committees, capital intensity, leverage, profitability, and advertising costs on tax avoidance. The consumer goods industry on the Indonesia Stock Exchange in the 2014-2018 period, 38 companies were made into populations. The use of a purposive sampling technique produced 23 sample companies with 115 observational data. The data analysis technique uses panel data regression with selected random effect models. The results of the study prove that leverage and profitability affect tax avoidance, while independent commissioners, audit committees, capital intensity, and advertising costs do not show an effect on tax avoidance.
BEST PRACTICE GURU DALAM PROSES PEMBELAJARAN DI SEKOLAH MENENGAH KEJURUAN MENUJU GURU YANG BERKOMPETEN Riana Rachmawati Dewi; Kartika Hendra Titisari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 2 (2022): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i2.8466

Abstract

ABSTRAKProgram SMK Pusat keunggulan pada tahun 2021 yang memfokuskan pada pengembangan sumber daya manusia di sekolah, mengharuskan guru untuk selalu melakukan adaptasi dalam proses pembelajaran terhadap peserta didik. Guru produktif diwajibkan magang di industri untuk mendapatkan sertifikat kompetensi. Tujuan yang diharapkan adalah guru dapat meningkatkan ketrampilannya dan mendokumentasikan proses pembelajarannya. Metode yang digunakan oleh tim pendamping dari Perguruan Tinggi adalah melakukan tahapan pendataan mitra industry dan jenis kerjasama yang sudah dilakukan, proses pembelajaran dengan peserta didik, magang guru di industry, pelatihan penyusunan Best Practice dan adanya dokumen kegiatan Best Practice. Tempat pelaksanaan di SMKN 1 Jogonalan Klaten, SMK Muh I Wonosobo dan SMK Dipoegoro Juwana, Pati. Hasilnya adalah munculnya praktik baik (best Practice) guru dalam proses pembelajaran dalam bentuk dokumen sehingga dapat dijadikan contoh bagi guru lain apabila mendapatkan masalah yang sama dengan alternatif solusi yang pernah diterapkan di SMK.Kata kunci: praktek baik; pengalaman; guru. ABSTRACTThe center for excellence vocasional school program in 2021, which focuses on developing human resources in schools, requires teachers to always make adaptations in the learning process for students. Productive teachers are required to have an internship in the industry to obtain a competency certificate. The expected goal is that teachers can improve their skills and document the learning process. The method used by the mentoring team from universities is to carry out the stages of collecting data on industrial partners and the types of collaborations that have been carried out, the learning process with students, teacher internships in industry, training in the preparation of Best Practice and the existence of Best Practice activity documents. The place of implementation is at SMKN 1 Jogonalan Klaten, SMK Muh I Wonosobo and SMK Dipoegoro Juwana, Pati. The result is the emergence of teacher best practices in the learning process in the form of documents so that they can be used as examples for other teachers if they get the same problem with alternative solutions that have been applied in SMK Keywords: best practice; experience; teacher
Kualitas Audit, Ukuran Perusahaan dan Leverage sebagai Determinan Manajemen Laba Perusahaan Ika Afiffah; Kartika Hendra Titisari; Anita Wijayanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 2 (2018)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.211 KB)

Abstract

AbstractThis study aims to determine the influence ofthe quality of the audit, company size and leverage against corporate earnings management sub sec tors of the pharmacy listed on the Indonesia stock exchange period2011 to 2016. The population of this reseach is the entire pharmaceutical sector sub companies. Theresults of this research points out that the size of the public accounting office doesn’t have an effect on earning management, while the size of the company and leverageeffect on earnings management.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP , ukuran perusahaan dan leverage terhadap manajemen laba di perusahaan sektor manufaktur sub sektor farmasi yang terdaftar di BEI periode 2011– 2016. Populasi dalam penelitian ini adalah seluruh perusahan sub sektor farmasi. Hasil penelitian menyatakan bahwa ukuran KAP tidak berpengaruh terhadap manajemen laba, sedangkan ukuran perusahaan dan leverage berpengaruh terhadap manajemen laba.
EMPLOYEE PERFORMANCE IS REVIEWED FROM DISCIPLINE, SATISFACTION, FLEXIBILITY, AND WORK ENVIRONMENT IN THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES IN CENTRAL JAVA II Sena Jati Semilir; Kartika Hendra Titisari; Bambang Mursito
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2733

Abstract

The purpose of this research are to determine the influence of discipline, satisfaction, flexibility, and work environment on the employees performance. This research uses descriptive quantitative methods. Samples use saturated samples, the entire population is sampled. The sample in this study were all employees of the Regional Office of the Directorate General of Taxes in Central Java II, amounting to 152 person. Data collection is obtained through questionnaires. The data analysis technique uses multiple linear regression analysis. The results showed that (1) discipline have a positive and significant influence on employee performance, (2) satisfaction have a positive and significant influence on employee performance, (3) flexibility have insignificant influence on employee performance, (4) work environment have a positive and significant influence on employee performance
Co-Authors Alfia Nur Isnaini Anastasya Ayu Swacahayawati Anggit Riyadi Anisa Ferata Ayuning Putri Anisa Yasmin Caniago Anita Wijayanti Anita Wijayanti Azka Zahrotun Nisa Bambang Mursito Daru Setio Atmoko Devi Oktaviyana Dian Eva Marlinda Dimas Ilham Nur Rois Dinda Asmi Marfu'ah Effrita Ayuningtyas Elisa Nur Aziza Elvina Dwi Anita Endang Masitoh Ferlina Ekinanda Gunawan Setyo Utomo Hersintha Sahara Ika Afiffah Ika Agustina Joko Kristianto Klabut Ayu Lestari Marisa Ayu Nurrohmah Masna Rina Fitriyati Muhammad Efendi Ni Made Darmadi Nur Alif Tomy Pranoto Partini Dwi Astuti Pramono Hadi Puji Lestari Purnama Siddi Ratna Damayanti Rekno Agustina Riana Rachmawati Dewi Rika Umniati Rizal Hanif Musthofa Sari Kurniati Sena Jati Semilir Siti Nurlaela Siti Nurlaela Sri Suratmi Aji Pangesti Suhendro Suhendro Suhendro Thowiyatun Nadziroh Tien Kartika Kumala Dewi tri diah sari Tri Mahmudi Tutik Alawiyah Widya Putri Ratnasari Yuli Chomsatu Yuli Chomsatu Samrotun