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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.
Analisis nilai perusahaan ditinjau dari profitabilitas, likuiditas, struktur modal, kebijakan dividen dan kepemilikan manajerial Klabut Ayu Lestari; Kartika Hendra Titisari; Suhendro Suhendro
INOVASI Vol 17, No 2 (2021): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i2.9211

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh profitabilitas, likuiditas, struktur modal, kebijakan dividen dan kepemilikan manajerial terhadap nilai perusahaan. Perusahaan sektor property, real estate dan bulding construction periode 2015-2019 yang terdaftar di Bursa Efek Indonesia (BEI) menjadi sampel dalam penelitian ini. Diperoleh sampel sebanyak 58 perusahaan dengan menggunkaan purposive sampling. Alat analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ditemukan bahwa likuiditas diproksikan dengan Current Ratio (CR) dan kepemilikan manajerial berpengaruh terhadap nilai perusahaan. Untuk profitabilitas diproksikan dengan Return on Equity (ROE), struktur modal diproksikan dengan Debt to Equity Ratio (DER) dan kebijakan dividen diproksikan dengan Dividend Payout Ratio (DPR) tidak berpengaruh terhadap nilai perusahaan.
Determinan Nilai Perusahaan Pada Perusahaan Sektor Property yang Terdaftar Di BEI Periode 2017-2021 Rizal Hanif Musthofa; Kartika Hendra Titisari; Purnama Siddi
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.v6i2.5439

Abstract

The property sector industry is one of the industries that is useful for the activities of the Indonesian people, because this industrial sector has investment value that is quite attractive, it is assessed that the changes are constant or consistent and can increase the value of the company. This observation intends to investigate the effect of profitability, capital structure, debt policy, and company size on firm value in companies with the aim of providing empirical evidence regarding profitability, capital structure, debt policy, and company size in projecting firm value through testing of each variable. The objects of this observation are property sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method used was purposive sampling of 15 companies. The type of analysis performed on this observation is a multiple linear regression model whose observations show that 1) profitability affects firm value, 2) capital structure has no effect on firm value, 3) debt policy affects firm value, and 4) size company effect on firm value. Keywords: Profitability, Capital Structure, Debt Policy, Firm Size, Firm Value
Pengaruh Leverage, Likuiditas, Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Devi Oktaviyana; Kartika Hendra Titisari; Sari Kurniati
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.v6i2.5444

Abstract

The company's financial performance is used to measure the level of success in running a business to gain profit. This study aims to examine and analyze the effect of leverage, liquidity, capital structure and company size on financial performance. The population used is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Sampling by purposive sampling technique based on predetermined criteria. The method used is a quantitative method using secondary data in the form of the company's annual financial statements. In this study, 31 companies were sampled and the observation period was from 2017 to 2021. Multiple linear analysis was used in the data analysis process. The findings of this study indicate that firm size and leverage have an effect on financial performance. While those that do not affect financial performance are liquidity and capital structure. Various parties can use this research as material for consideration in assessing factors that can affect a company's financial performance as well as material for consideration by investors in making investment decisions. Keyword: Leverage, Liquidity, Capital Structure, Company Size, Perfomance Finance
Determinan Kualitas Laba pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2021 Anastasya Ayu Swacahayawati; Kartika Hendra Titisari; Riana Rachmawati Dewi
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.v6i2.5507

Abstract

This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted on the Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years of observation. The data source used is secondary data in the form of the company's annual financial report. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability and firm size affect earnings quality. While liquidity, profit growth and audit quality do not affect earnings quality. If the level of profitability and firm size increases or decreases, it will have an impact on the quality of the profits generated by the company. Meanwhile, if liquidity, profit growth, and audit quality increase or decrease, it will not have any impact on the quality of the profit generated. Keywords: Earnings Quality, Financial Ratio, Firm Size, Profit Growth, Audit Quality
Pengaruh Pengungkapan Environmental, Social, dan Governance terhadap Kinerja Perusahan Azka Zahrotun Nisa; Kartika Hendra Titisari; Endang Masitoh
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1111.143 KB) | DOI: 10.47467/alkharaj.v5i5.3410

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh pengungkapan environmental, social, dan governance (ESG) terhadap kinerja perusahaan, dengan menggunakan indikator kinerja perusahaan terdiri dari kinerja operasional, kinerja keuangan, dan kinerja pasar. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021, dimana 10 perusahaan diantaranya memenuhi kriteria purposive sampling penelitian. Metode analisis data dalam penelitian ini mengggunakan analisis regresi linier berganda, untuk tiga model regresi model ROA, model ROE, dan model TOBINQ. Berdasarkan hasil analisis penelitian menunjukkan bahwa pengungkapan environmental, social, dan governance (ESG) berpengaruh terhadap kinerja operasional dan kinerja pasar perusahaan. Tetapi, pengungkapan environmental, social, dan governance (ESG) tidak berpengaruh terhadap kinerja keuangan perusahaan. Pengungkapan environmental, social, dan governance (ESG) dapat meningkatkan profitabilitas perusahaan sehingga menarik perhatian stakeholders, meskipun dalam upaya pengungkapan informasi memerlukan biaya lebih.
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): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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

Abstract

Abstract This study aims to determine the influence ofthe quality of the audit, company size and leverage against corporate earnings management sub sectors 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. ABSTRAK Penelitian 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.
Pengaruh Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Kepemilikan Institusional Terhadap Penghindaran Pajak Tri Mahmudi; Kartika Hendra Titisari; Sari Kurniati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.7154

Abstract

Tax avoidance is a legal action taken against taxpayers by taking advantage of certain tax loopholes to avoid paying the tax burden and enabling the company to obtain the expected profit. Testing and research analysis of the effect of profitability, leverage, sales growth, and institutional ownership on tax evasion is the research objective. This research uses a purposive sampling method, the number of samples is 120 samples or 40 companies that go public in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange in 2019-2021. The data used secondary data in the form of annual financial reports with an analytical model, namely multiple linear regression analysis with SPPS Statistics version 25 software. The results show that profitability, leverage, and sales growth effect on tax avoidance. While institutional ownership have no effect on tax avoidance.. Keywords: profitability, leverage, sales growth, institutional ownership.
Pelatihan Pembukuan Sederhana pada UMKM Kuliner Di Kelurahan Laweyan Kota Surakarta Anisa Ferata Ayuning Putri; Widya Putri Ratnasari; Marisa Ayu Nurrohmah; Ferlina Ekinanda; Puji Lestari; Kartika Hendra Titisari
Jurnal Pengabdian Barelang Vol 3 No 01 (2021): Jurnal Pengabdian Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jpb.v3i01.2693

Abstract

Di daerah Laweyan terdapat UMKM kuliner yang cukup banyak, namun sangat disayangkan, pelaku UMKM tersebut kurang memperhatikan cara mengelola keuangan dengan baik. Padahal, pada pelaku usaha, laporan keuangan harus diperhatikan dan ditata sebaik mungkin. Pada pengelolaan UMKM, pembukuan sangat penting dilakukan untuk melihat laporan keuangan selama menjalankan usaha. Selain itu, laporan keuangan pembukuan juga dijadikan sebagai patokan untuk membuat strategi kedepannya. Pentingnya melakukan pembukuan, mahasiswa Universitas Islam Batik Surakarta melakukan pembimbingan pembukuan sederhana kepada beberapa pelaku umkm yang ada di Laweyan. Penelitian ini bertujuan untuk menganalisa kendala yang ada di UMKM Laweyan Surakarta, melakukan pembinaan terkait pembukuan sederhana, serta memudahkan pelaku UMKM dalam mengelola laporan keuangan. Metode yang dilakukan adalah dengan cara pendekatan serta pembinaan kepada para pelaku UMKM melalui observasi secara langsung. Adapun hasil dari program yang telah kami lakukan yaitu pelaku UMKM dapat menerapkan ilmu yang telah diberikan, mereka menerima dengan baik program yang kami laksanakan dan juga mereka mulai memahami bahwa mengelola laporan keuangan itu penting.Kata Kunci : Pelatihan, UMKM, Pembukuan Sederhana
MANAJEMEN USAHA DAN PEMANFAATAN MEDIA ONLINE DALAM PENINGKATAN PENJUALAN PRODUK OLAHAN KETELA UNGU PADA KELOMPOK WANITA TANI (KWT) Kartika Hendra Titisari; Pramono Hadi; Riana Rachmawati Dewi
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.752

Abstract

The Community Partnership Program was implemented in the Murakabi Women Farmers (KWT) group under the Gapoktan of Kenteng hamlet, Puntukrejo Village, Karanganyar Regency. As a village that produces purple cassava, mothers are creative in making products from purple cassava. The problems found include: 1. There is no legality regarding the product. 2. There is still no certification regarding the halal status of the products sold. 3. lack of knowledge about packaging. 4. lack of ability to create a business profile. 5. lack of knowledge in online marketing. 6. lack of knowledge of labeling and trademarks. The method used is by conducting training and mentoring from May to October 2023. The results of the activities include: 1. increasing partner knowledge in online management and marketing. 2. increasing the skills of trading partners in packaging. 3. increasing partner empowerment regarding product legality and certification. The implications of this service are expected to increase partners' knowledge and provide added value in business development