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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Media Ekonomi dan Manajemen Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Business, Finance, and Economics (JBFE)
Maryono Maryono
Universitas Stikubank (UNISBANK) Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH TRANSPARANSI, AKUNTABILITAS, PARTISIPASI MASYARAKAT, DAN KOMPETENSI APARAT DESA TERHADAP PENGELOLAAN DANA DESA Aulia Rakhma Larasati Putri; Maryono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.354 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1003

Abstract

This study aims to examine the effect of transparency, accountability, community participation, and competence of village officials on the management of village funds in villages in Wanasari District, Brebes Regency. This type of research is quantitative research using descriptive methods. The sampling technique used purposive sampling with the number of respondents as many as 7 people per village, so that the total respondents were 140 people. The data analysis method used is multiple linear regression analysis using the SPSS version 21 program. Based on the results of the research conducted, it shows that transparency, accountability, community participation, and the competence of village officials simultaneously have a significant effect on the management of village funds. While partially, transparency has no significant effect on the management of village funds. Accountability has a significant positive effect on the management of village funds. Community participation has a significant positive effect on the management of village funds, and the competence of village officials has a significant positive effect on the management of village funds.
Capital Expenditure Determinants in Central Java and East Java with Economic Growth as Moderating Variable Pancawati Hardiningsih; Indira Januarti; Maryono Maryono; Ceacilia Srimindarti
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.093 KB) | DOI: 10.24856/mem.v35i1.1183

Abstract

This study aims to analyze the effect of local own revenue, balance funds and area size on capital expenditure with economic growth as a moderating factor for district / city governments in Central and East Java Provinces. The population in this study are all districts / cities in Central Java and East Java Province. This research uses census method. The secondary data used in this study is in the form of 2015-2017 APBD realization reports obtained from the Director General of Fiscal Balance of the Regional Government, while data on economic growth and area size were obtained from BPS of Central and East Java Provinces. The analysis technique uses structural equation models with Partial Least Square. The results showed that regional original income and balance funds had a significant positive effect on capital expenditure in Central and East Java. The area size has a positive and significant effect on capital expenditure for Central Java but not for East Java. Economic growth moderates the effect of regional income on capital expenditure. Economic growth moderates balance funds towards capital expenditure for Central Java but not for East Java. Overall there is no difference in capital expenditure across districts / cities in the two provinces
DETERMINAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun Anggaran 2014-2016) Ferina Intan Lutfia; Maryono maryono; Batara Daniel Bagana
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.597 KB)

Abstract

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD. Keywords: level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue
Faktor – Faktor Yang Berpengaruh Dalam Pemilihan Karir Sebagai Akuntan Publik Oleh Mahasiswa Program Studi Akuntansi Universitas Stikubank Semarang Wida Alimah Azzah; Maryono Maryono
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Abstract The purpose of this paper is to examine the effect of financial rewards, labor market considerations, social values, personality, and work environment on career choices as public accountants by accounting students at Stikubank University, Semarang. The population in this study were students of the 2018 and 2019 accounting study programs at Stikubank University, Semarang. Sampling is using purposive sampling method and obtained a sample of 100 respondents. The data analysis technique used is multiple linear regression analysis. The results showed that financial rewards, labor market considerations, social values ​​and work environment had no influence on career choice as a public accountant by accounting students at Stikubank University, Semarang. Meanwhile, personality has a positive influence on career choice as a public accountant by students of the accounting study program at Stikubank University, Semarang. Keywords: Career Selection as a Public Accountant
Pengaruh Pendapatan Masyarakat,Tingkat Pendidikan, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Membayar Pajak Bumi dan Bangunan Di Desa Gebugan, Kecamatan Bergas, Kabupaten Semarang Widya Vinda Indriyasari; Maryono Maryono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.668

Abstract

Land and Building Tax is a levy on land and buildings that arises because of the advantages and/or socio-economic position of a person or entity who has a right to it, or obtains benefits from it. Land and Building Tax is one of the factors of income for the state which is quite potential for state income. The strategic land and building tax is none other than because the object of the tax covers all land and buildings within the territory of the Unitary State of the Republic of Indonesia. Land and Building Tax is considered a potential source of funds for state financing. The purpose of this study was to determine the effect of people's income, education level, and knowledge of taxation on taxpayer compliance in paying land and building taxes. The population in this study were taxpayers in Gebugan Village, Bergas District, Semarang Regency, which amounted to 3,540 people. Sampling amounted to 100 taxpayers using the slovin formula. This research data is primary data which is carried out through distributing questionnaires to respondents. The data analysis technique used multiple linear regression. The results of this study indicate that income level has a positive effect on land and building taxpayer compliance, education level has no effect on land and building taxpayer compliance, and tax knowledge has a positive effect on land and building taxpayer compliance.
Faktor – faktor yang Berpengaruh terhadap Nilai Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2020 Suci Valiani Mumpuni; Maryono Maryono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.678

Abstract

The manufacturing industry in Indonesia is developing quite rapidly, this is evidenced by the increasing number of companies that have been listed on Indonesian Stock Exchange. The Indonesian Ministry of Industry noted that until 2019 there were 639 companies belonging to the various industrial sectors, both medium and large scale. The COVID-19 pandemic has caused the cessation of a number of companies in the various industrial sectors, ranging from factories that stopped their operations and employees who were forced to be laid off. This can lead to a decrease in the company’s performance. Therefore, financial managers are required to further improve financial performance, because through good financial performance a company will become a major consideration for investors. Firm value is the result of corporate performance in a certain period of time. The aim of this research is to analyse the effect of the firm size (SIZE), profitability (ROE) and dividend policy (DPR) on firm value. The data source in this research is sourced from the financial statement of the various industrial sector in manufacturing companies  listed on Indonesia Stock Exchange (BEI) period 2015-2020. Population used in this reasearh is various industrial sector in manufacturing companies. This research uses a quantitative approach with purposive sampling method. Total sample as many as 111 samples. Data processing in this research using the IBM SPSS Statisctic version 22 software. Data analysis tools used in his research is descriptive analysis and multiple regression analysis. The result of this research show that the firm size has no affect on firm value. Profitability has positive affect on firm value. Dividend policy has no affect on firm value.
Faktor – faktor yang berpengaruh terhadap agresivitas pajak Andika Surya Kusuma; Maryono Maryono
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.743

Abstract

This study looks at the phenomenon of the tax ratio which shows the government's ability to collect tax revenues. The higher the tax ratio of a country, the better the performance of that country's tax collection. The company carries out aggressive tax planning to save its taxes. This tax savings is known as tax aggressiveness. Tax aggressiveness is an act of manipulating tax able income by a company through tax planning actions, either using legally or illegally classified methods. Another phenomenon is tax avoidance in Indonesia, which is believed to reach Rp 110 trillion per year. Most business entities own about 80 percent, the rest are tax payers for individuals. The purpose of this study was to examine and analyze the effect of Profitability (ROA), Liquidity (CR), Leverage (DAR) and Company Size (SIZE) on Tax Aggressiveness. The samplingmethodused in this research is purposive sampling and obtained a sample of 322 companies. The population in this study were all manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that liquidity, leverage and also company size have a negative and significant effect on tax aggressiveness, while the results of research on profitability do not have a significant effect on tax aggressiveness.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak dan SAMSAT Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Kendal Artin Milleani; Maryono
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.611

Abstract

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Tahun 2019-2021 Inna Indaryani; Maryono; Agus Budi Santosa
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.50911

Abstract

Penelitian ini bertujuan untuk menguji pengaruh current ratio, total asset turnover, debt to asset ratio, net profit margin, dan return on asset terhadap pertumbuhan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) di tahun 2019 – 2021. Populasi penelitian meliputi seluruh perusahaan manufaktur yang terdaftar di BEI periode tahun 2019 – 2021. Teknik sampling yang digunakan adalah purposive sampling dengan data yang diperoleh adalah 325 sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa net profit margin dan return on asset berpengaruh positif signifikan terhadap pertumbuhan laba, sedangkan debt to asset ratio. berpengaruh negatif signifikan terhadap pertumbuhan laba. Akan tetapi, current ratio dan total asset turnover tidak berpengaruh terhadap pertumbuhan laba.
Pengaruh Profitabilitas, Ukuran Perusahaan, Kebijakan Deviden, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Hendri Darmawan Setiyo Budi; Maryono
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.50998

Abstract

Pada penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, ukuran perusahaan, kebijakan dividen dan leverage terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) di tahun 2019 – 2021. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 196 perusahaan. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian ini menjelaskan bahwa profitabilitas dan leverage berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan dan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan.
Co-Authors Agus Budi Santosa Amelia Ramadhian Andika Surya Kusuma Artin Milleani Aulia Rakhma Larasati Putri Batara Daniel Bagana Cahyani Nuswandari Ceacilia Srimindarti Diki Putiarawati Ferina Intan Lutfia Giovany Wibowo Hendri Darmawan Setiyo Budi Indira Djanuarti Inna Indaryani Nurhana - - Pancawati Hardiningsih Shinta Kristanti Suci Valiani Mumpuni Wida Alimah Azzah Widya Vinda Indriyasari