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Pengaruh Karateristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Nur Alif Tomy Pranoto; Kartika Hendra Titisari; Suhendro Suhendro
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9129

Abstract

Corporate Social Responsibility (CSR) is the social responsibility of a company towards society. In CSR practice, CSR has become an integral part in setting business goals and establishing company policies. Research testing and analysis of the influence of company age, company size, profitability and liquidity on Corporate Social Responsibility (CSR) disclosure. This research uses a purposive sampling method. The sample size is 125 samples or 25 financial sector companies that focus on banking which are listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used is secondary data in the form of financial and sustainable reports with an analysis model, namely multiple regression analysis using SPSS version 25 software. The research results show that company age, company size and liquidity have a significant effect on Corporate Social Responsibility (CSR) disclosure. Meanwhile, profitability has no effect on disclosure of Corporate Social Responsibility (CSR). Keywords: CSR, company age, company size, profitability, liquidity
Determinan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Pada KPP Pratama Karanganyar Elisa Nur Aziza; Kartika Hendra Titisari; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9135

Abstract

Active tax collection action is a law enforcement action carried out by the Directorate General of Taxes so that Taxpayers pay off their tax arrears. This tax collection action also helps to secure tax revenues and prevent tax assessments from expiring. This research aims to test and analyze the effect of active tax collection actions in the form of letters of warning, forced letters, blocking of bank accounts, and confiscation of assets on the disbursement of tax arrears at KPP Pratama Karanganyar. The data used in this research is secondary data obtained from KPP Pratama Karanganyar. The sample used in this research was 100 taxpayers with the largest amount of tax arrears from 2018 to 2022. The data analysis technique used was descriptive statistical analysis and multiple linear analysis to test the research hypothesis. The results of this research show that letters of warning, letters of force, and confiscation of assets have an influence on the disbursement of tax arrears. Meanwhile, blocking bank accounts has no effect on disbursement of tax arrears. Keywords : Active Tax Collection Action; Disbursement Of Tax Arrears
Penguatan Manajemen UMKM di Bali: Studi Kasus di Putra Susila Krupuk Kulit Ikan Tuna Kartika Hendra Titisari; Anita Wijayanti; Ratna Damayanti; Pramono Hadi; Joko Kristianto; Partini Dwi Astuti; Ni Made Darmadi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 3: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i3.3290

Abstract

Implementation of community service in national collaboration, collaboration between Batik Islamic University, Surakarta and Warmadewa University, Denpasar, Bali. It was carried out on February 6 2024, at Putra Susila UMKM which produces tuna skin crackers with an address in Denpasar, Bali. The method of community service is carried out using a mentoring method carried out jointly between the Batik Islamic University Surakarta team and Warmadewa University Denpasar. Meanwhile, supporting factors include: related to production, storage of raw materials, layout of cooking areas, packing and sales. The analysis used is triangulation of primary data, theory and expert opinion. From the results of community service, a conclusion can be drawn that assistance still needs to be provided regarding raw materials which are still fluctuating, sometimes abundant, sometimes empty, so raw material storage technology is needed. Layout techniques and production space are good, neat and separate from the household. Packing has several inputs, namely that it is not big enough. Marketing is still around Denpasar with pre-order patterns and product displays and participating in exhibitions.
Akuntabilitas Laporan Keuangan Ditinjau Dari Penyajian Laporan Keuangan, Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, Dan Teknologi Informasi Ika Agustina; Kartika Hendra Titisari; Bambang Mursito
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10176

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penyajian laporan keuangan, sistem akuntansi keuangan daerah, kompetensi sumber daya manusia, dan teknologi informasi terhadap akuntabilitas laporan keuangan di Dinas Kesehatan Kota Surakarta. Metode penelitian yaitu survey yang dilakukan kepada 66 responden. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan, sistem akuntansi, sumber daya manusia, teknologi informasi yang baik dapat meningkatkan akuntabilitas laporan keuangan. Penelitian ini memberikan kontribusi bagi organisasi sektor publik agar dapat memprioritaskan investasi dalam pengembangan sistem akuntansi keuangan yang baik dan integratif. Hal ini mencakup pembaruan teknologi informasi dan penyediaan pelatihan untuk karyawan dalam menggunakan sistem tersebut. Selain itu, manajemen perlu memberikan dukungan dan insentif bagi karyawan yang berusaha meningkatkan kompetensi mereka dalam bidang akuntansi dan teknologi informasi.
Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Rapat Dewan Direksi Terhadap Manajemen Laba Thowiyatun Nadziroh; Kartika Hendra Titisari; Suhendro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6667

Abstract

Earnings management is an approach applied by management to influence the profit figures reported by the company, by choosing certain accounting methods or taking special steps. The results of these actions influence stakeholders in making economic decisions. Testing and analysis in this research uses the variables profitability, leverage, sales growth and board of directors meetings on earnings management. This research uses a purposive sampling method to select samples that comply with predetermined criteria. This research used 192 samples consisting of 32 companies in the primary consumer goods sector listed on the Indonesia Stock Exchange, with a research period from 2018 to 2023. This research uses secondary data taken from financial reports. The analytical method applied is multiple linear regression. The research results show that sales growth has an influence on earnings management. Meanwhile, profitability, leverage and board of directors meetings have no effect on earnings management.
Pengaruh Pengelolaan Keuangan Alokasi Dana Desa Terhadap Pembangunan Desa Ngaran Kecamatan Polanharjo Kabupaten Klaten Tahun 2024 Muhammad Latif Ramadhoni; Kartika Hendra Titisari; Dimas Ilham Nur Rois
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1071

Abstract

Proses pembangunan di tingkat desa merupakan suatu transformasi yang bertujuan untuk mencapai kemajuan dengan memaksimalkan sumber daya lokal yang ada serta mengajak masyarakat untuk berperan aktif dalam meningkatkan kesejahteraan dan kualitas hidup mereka. Penelitian ini dirancang untuk mengkaji sejauh mana kemampuan aparatur desa, keterlibatan warga, dan transparansi dalam pengelolaan dana desa mempengaruhi kemajuan pembangunan desa. Metode yang digunakan adalah pendekatan kuantitatif dengan melibatkan 30 responden yang terdiri dari aparat desa dan masyarakat setempat. Data yang diperoleh kemudian dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS versi 26. Berdasarkan hasil analisis, ditemukan bahwa kemampuan aparatur desa dan partisipasi masyarakat tidak memberikan pengaruh signifikan terhadap pembangunan desa, sedangkan transparansi dalam pengelolaan dana desa terbukti memberikan kontribusi positif yang signifikan terhadap kemajuan pembangunan desa
Pengaruh Green Banking, Likuiditas, Risiko Kredit, dan Efisiensi Biaya Operasional terhadap Profitabilitas Perbankan Tahun 2020 - 2024 Ega Nanda Okta Athalia; Kartika Hendra Titisari; Riana Rachmawati Dewi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1316

Abstract

Penelitian dilakukan untuk menguji pengaruh green banking, likuiditas, risiko kredit, dan efisiensi biaya operasional terhadap profitabilitas perbankan di Indonesia periode 2020–2024. Penelitian menggunakan desain kuantitatif dan data sekunder berupa laporan tahunan serta laporan keberlanjutan bank umum konvensional yang terdaftar di Bursa Efek Indonesia. Terdapat sampel melalui teknik purposive sampling dengan total 27 perusahaan perbankan dan 126 data observasi setelah outlier. Temuan menunjukkan bahwa green banking dan likuiditas tidak berpengaruh terhadap profitabilitas perbankan, sedangkan risiko kredit dan efisiensi biaya operasional berpengaruh negatif terhadap profitabilitas. Implikasi penelitian ini menunjukkan bahwa peningkatan profitabilitas perbankan lebih efektif dicapai melalui pengendalian risiko kredit dan peningkatan efisiensi biaya operasional. Keterbatasan penelitian ini terletak pada penggunaan indikator green banking berbasis pengungkapan dan periode observasi yang terbatas, sehingga membuka peluang bagi penelitian selanjutnya untuk menggunakan pendekatan pengukuran yang lebih komprehensif.