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All Journal Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Pendidikan Ekonomi (JUPE) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Akuisisi : Jurnal Akuntansi Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability JBMR: Journal of Business and Management Review Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Indonesian Journal of Devotion and Empowerment (IJDE) Journal Of Business, Finance, and Economics (JBFE) Jurnal Riset Manajemen dan Bisnis Jurnal Literasi Akuntansi Jurnal Economica: Media Komunikasi ISEI Riau Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Jambi Accounting Review (JAR) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-JURNAL AKUNTANSI Jurnal Simki Economic Amnesty: Jurnal Riset Perpajakan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Teguh Erawati
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI KARIR, MOTIVASI KUALITAS, MOTIVASI SOSIAL, DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI PROGRAM BREVET PAJAK Apri Ani Rahayu; Teguh Erawati; Anita Primastiwi
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6324

Abstract

The tax brevet is an effort to pursue the world of taxation as the first step for students and enthusiasts in a career in taxation. The lack of knowledge about the importance of this tax brevet makes students' interest in participating in the tax brevet low. This makes researchers interested in researching the influence of motivation that can affect student interest in participating in tax brevet. This background is the basis for conducting research with the title "The Influence of Tax Knowledge Motivation, Career Motivation, Quality Motivation, Social Motivation, and Economic Motivation on Student Interest in Participating in the Tax Brevet Program". The population used in this study were accounting students from the 2016 2017 and 2018 classes. The sampling technique used was the purpose sampling method. The data used is primary data obtained from the distribution of questionnaires as many as 86 people. The analysis technique used is multiple linear regression test. The results of this study concluded that the motivation for tax knowledge, quality motivation, and economic motivation had a positive effect on student interest in participating in tax brevet; and career motivation and social motivation have a negative effect on student interest in participating in tax brevet.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan dengan Kepemilikan Manajerial Sebagai Variabel Pemoderasi Teguh Erawati; Devi Cahyaningrum
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v2i2.3296

Abstract

Penelitian ini memiliki tujuan untuk melihat pengaruh dari corporate social responsibility (CSR) terhadap nilai perusahaan dengan kepemilikan manajerial sebagai variabel pemoderasi. Penelitian ini memiliki populasi yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penelitian memanfaatkan data sekunder dalam bentuk laporan keuangan yang dipilah menggunakan teknik purposive sampling. Terdapat 19 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan adalah regresi linier berganda dan uji nilai beda mutlak didukung dengan uji T dan uji F serta uji asumsi klasik yang terdiri dari uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi dengan menggunakan program SPSS versi 20. Hasil penelitian menunjukkan bahwa corporate social responsibility (CSR) berpengaruh positif terhadap nilai perusahaan dengan tingkat signifikansi 0,020. Kepemilikan manajerial tidak mampu memoderasi hubungan antara corporate social responsibility (CSR) terhadap nilai perusahaan dengan tingkat signifikansi 0,630.
FAKTOR YANG MEMPENGARUHI PROFITABILITAS PT MAHAKA MEDIKA TBK DENGAN ANALISIS TIME SERIES DAN CROSS SECTION Teguh Erawati; Reni Listyawati; Zahra Inayah Atifah; Nalaya Anggi Fadia; Dini Desviani
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8228

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi tingkat profitabilitas PT Mahaka Medika Tbk selama periode 2021–2024 melalui pendekatan analisis time series. Profitabilitas perusahaan diproksikan menggunakan Return on Assets (ROA), sedangkan variabel independen yang dianalisis meliputi leverage yang diukur dengan Debt to Equity Ratio (DER), likuiditas yang diukur melalui Current Ratio (CR), ukuran perusahaan (SIZE), pertumbuhan penjualan, serta efisiensi aset yang diproksikan dengan Total Asset Turnover (ATO). Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia dan situs resmi perusahaan. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, sementara metode analisis data dilakukan menggunakan regresi linier berganda berbasis time series dengan bantuan perangkat lunak SPSS. Hasil analisis menunjukkan bahwa selama periode pengamatan, kondisi keuntungan perusahaan terkait dengan perubahan tingkat utang, kapasitas likuiditas, ukuran perusahaan, pertumbuhan penjualan, serta efisiensi penggunaan aset. Temuan ini memberikan pemahaman bahwa pengelolaan struktur keuangan dan aktivitas operasional berperan penting dalam membentuk kinerja keuntungan PT Mahaka Medika Tbk seiring waktu. Kata kunci:  profitabilitas, pertumbuhan penjualan, time series
ANALISIS LAPORAN ARUS KAS PT.BANK SYARIAH INDONESIA TBK DALAM PRESPEKTIF ANALISIS KREDIT Reni Listyawati; Teguh Erawati; Suci Imroatun Wahyu Ningsih; Kirana Andriane; Adelia Fatihah Rahmayanti
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8230

Abstract

Penelitian ini bertujuan untuk menganalisis laporan arus kas PT bank Syariah Indonesia Tbk dari sudut pandang analisis kredit untuk mengevaluasi kapasitas bank dalam mempertahankan likuiditas, memenuhi kewajiban, dan mendukung keberlangsungan usaha. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan memanfaatkan data sekunder dari Laporan Keuangan Tahunan PT Bank Syariah Indonesia Tbk pada periode 2021-2024. Populasi dalam penelitian ini mencakup seluruh laporan keuangan PT Bank Syariah Tbk yang terfokus pada laporan arus kas selama periode pengamatan. Alat analisis yang diterapkan mencakup Operating Cash Flow Ratio, Cash Flow to Total Liabilities Ratio, Cash Flow Coverage Ratio, dan Free Cash Flow sebagai indikator utama dalam kajian kredit yang berfokus pada arus kas. Hasil penelitian mengindikasikan bahwa selama tahun 2021-2022, PT Bank Syariah Tbk mempunyai likuiditas dan kemampuan kredit yang sangat baik. Di tahun 2023 mengalami penurunan drastis yang terlihat dari lemahnya arus kas operasional serta Free Cash Flow yang negatif. Meskipun sempat mengalami penurunan, pada tahun 2024 keadaan arus kas kembali menunjukkan perbaikan yang mencerminkan pemulihan likuiditas dan fleksibilitas keuangan bank. Kebaharuan penelitian ini terletak pada penerapan analisis kredit berbasis arus kas. Penelitian ini diharapkan bisa menjadi rujukan bagi manajemen, investor, dan akademisi dalam mengevaluasi kesehatan finansial serta kelayakan kredit Perbankan Syariah. Kata kunci:  Laporan Arus Kas, Analisi Kredit, Likuiditas, Bank Syariah Indonesia, Perbankan Syariah
Ketepatan Sasaran Anggaran dan Akuntabilitas Kinerja Instansi Pemerintah Teguh Erawati; Hildegardis Olci Herawati
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1212

Abstract

This study aims to prove the effect of the dimensions of accountability, accuracy of budget targets and implementation of performance-based budgeting on performance accountability of government agencies. The sampling technique uses the pemprov sampling method. The population in this study were all employees in the Yogyakarta City Procurement Service Section (BLP). The data used were 60 respondents. Data collection was carried out using a questionnaire via Google Form, before testing the hypothesis with multiple regression analysis, testing the quality of the data and testing the classical assumptions were carried out first. The results of this study indicate that the accuracy of budget targets has a positive and significant effect on the performance accountability of government agencies
Pengaruh Tri Nga, Ekspektasi Pendapatan Dan Pemahaman Akuntansi Terhadap Minat Berwirausaha Teguh Erawati; Hadri Kusuma; Afri Yanto
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.62907

Abstract

Negara Indonesia adalah salah satu negara yang termasuk dalam kategori negara berkembang, namun tidak dapat dipungkiri bahwa Indonesia potensinya untuk menjadi negara maju sangat besar dengan kekayaan sumber daya alam yang melimpah dan jumlah penduduk yang tidak sedikit. Oleh karena itu para mahasiswa perguruan tinggi perlu diarahkan dan didukung untuk tidak hanya berorientasi sebagai pencari kerja namun dapat dan siap menjadi pencipta pekerjaan atau berwirausaha, karena hanya beberapa persen atau setengah dari lulusan perguruan tinggi setiap tahun yang mendapatkan pekerjaan dan selebihnya menjadi pengangguran. Penelitian ini bertujuan untuk menguji dan mengetahui:(1) pengaruh Tri Nga terhadap minat kewirausahaan. (2). pengaruh ekspektasi pendapatan terhadap minat kewirausahaan. (3). Pemahaman akuntasi tehadap minat kewirausahaan mahasiswa Universitas Sarjanawiyata Tamansiswa. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa angkatan 2019 Fakultas Ekonomi universitas sarjanawiyata tamansiswa. Jadi sampel yang memenuhi kriteria peneliti sebanyak 119. Hasil penelitian menunjukkan bahwa Tri Nga dan Pemahaman Akuntansi memiliki pengaruh positif terhadap minat berwirausaha.
Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Laba Dan Kualitas Laba Pada Perusahaan Pertambangan Di Indonesia Teguh Erawati; Sisilia Stefani Wuarlela
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.62

Abstract

Purpose: This study aims to prove the effect of firm size ,profitability, liquidity and earnings growth on earnings quality.the research sample is mining companies listed on the indonesia stck exchange (IDX) in 2017-2020 using purposive sampling. Method: sampling used sampling method and produced 80 sample data. Data analysi technques wit multiple linier analysis Finding:  this study shows that firm size has no significant effect on earnings quality,profitability has a significant effect on earnings quality,liquidity has asignificant offect on earnings quality and earning rowth has no significant effect on earning quality. Novelty: The implications of this research are relted to earning quality.other financial statement informasion needs to the quality of earnings in the company.this shows that users of financial statements,especially investor, need to consider the liquidity factor when making decisions for invertors in affiliated companies
Pengaruh Persepsi Penghargaan Finansial dan Pemahaman Ajaran Tri Pantangan Terhadap Pemilihan Profesi sebagai Akuntan Publik Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta Teguh Erawati; Maria Barek Welan
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.74

Abstract

Purpose: This study aims to examine whether the perception of financial rewards and understanding of the three taboos has an effect on the choice of the public accounting profession for Accounting students, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. Method: The method of collecting data in this study is using a questionnaire or questionnaire. The study took a sample of 85 accounting students from the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data was collected by distributing questionnaires in the form of a google form questionnaire to be distributed to other respondents with the aim of obtaining data from respondents. The number of questionnaires that were processed were 85 questionnaires. Data were analyzed using multiple linear regression analysis. Finding: The results of this study indicate that financial rewards have a positive effect on the selection of the public accounting profession and the variable understanding of the three taboos has a positive effect on the selection of the public accounting profession. Novelty: This study adds to the understanding of the three taboos variable to prove how the students of the Bachelorwiyata Tamansiswa university can implement Tamansiswa's teachings in a career in the field of public accounting.
Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Pada Mahasiswa Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Teguh Erawati; Naomi Peda Lado
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.114

Abstract

Purpose: The purpose of this study was to To examine how financial literacy affects financial management behavior in students. Method: In this study, researchers took a sample of students of the Faculty of Economics, Sarjanawiyata Tamansiswa University Yogyakarta class of 2019-2022. The number of samples in this study were 105 students. This research method uses a questionnaire, then processed and analyzed with SPSS version 25. Finding: Financial literacy has a significant positive effect on financial management behavior in students because students with a high level of financial literacy tend to make smarter financial decisions in financial management and also financial literacy provides the knowledge base needed for decision making in financial management behavior in students. Novelty: In previous studies, researchers were more financial literacy leads to family financial literacy while current research is more directed at student financial literacy. Keywords: Financial Literacy, Financial Management Behavior.
Corporate Social Responsibility Disclosure : Profitabilitas dan Karakteristik Perusahaan Teguh Erawati; Ila Faizun Nisa'
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.117

Abstract

Purpose: This research aims to prove the influence of profitability and company characteristics on Corporate Social Responsibility (CSR) Disclosure. Profitability is proxied through ROA, ROE, NPM and characteristics are proxied through company size, board of commissioners size and company age. Method: The data used is secondary data obtained through the official website of the Indonesian Stock Exchange (BEI), with a research sample of plastic and packaging sub-sector companies in the 2018-2022 period. The sampling method is purposive sampling. The total population is 14 plastic and packaging sub-sector companies listed on the IDX, 8 companies are the sample. Data were analyzed using SPSS 25.00. Finding: The results of research on the T-test state that profitability projected on ROA has no effect on CSR Disclosure with a sig value. ROA 0.396 ≥ 0.05, ROE has no effect on CSR Disclosure with a sig value. ROE 0.744 ≥ 0.05. NPM has no effect on CSR Disclosure with a sig value. NPM 0.064 ≥ 0.05. The projected company characteristics of company size have no effect on CSR Disclosure with a t-count value of -2.451 ≤ t-table 2.037 and a βeta value of -0.074. The size of the board of commissioners has no effect on CSR Disclosure with a sig value. Board of Commissioners 0.438 ≥ 0.05 and company age has a positive effect on CSR Disclosure with a sig value. 0.009 ≤ 0.05. Novelty: This research developes research from Putri Tri K., Reka Maiyarni, Wiwik Tiswiyanti (2019) by adding independent variables, namely Net Profit Margin (NPM), size of the board of commissioners and company age. This research was used to test the influence of the six independent variables, namely ROA, ROE, NPM, Size, size of the board of commissioners and company age on Corporate Social Responsibility Disclosure as the dependent variable.
Co-Authors Ade Asriny Y Tanggu Adelia Fatihah Rahmayanti Afri Yanto Akhnes Noviyanti Anastasia Olu Angelia Merizi Guiliani Rauth Anisya Dewi Rahmawati Anita Primastiwi Anjar Sularso Annisa Putri Ambri Anur Alfitriani Apri Ani Rahayu Ayudiyati, Prismadini Cintya Rosmelisa Citra Ari Mangesti Dersiani Mbiliyora Desi Ramadhani Devi Cahyaningrum Dewi Rahmawati Dini Desviani Diyah Rahayu Elisabet Anjela Prabadianti Elisabeth Lusitania Lota Losor Enggar Dwi Kharisma Enggar Kartika Cahyaning Ester Kewa Kelep Evi Grediani Feby Al Ghafuur Fransiska Ayu Novita Jedaru Fuadhillah Kirana Putri Grace Diandra Jesika Kaka Hadri Kusuma Hadri Kusuma Hadri Kusuma Hana Herlina Hermina Bafa Hildegardis Olci Herawati Ika Susanti Ila Faizun Nisa' Imanda Firmantyas Putri Inneke Dewi Karunia Putri Jevi Bela Pitaloka Karolina Modeste Niwat Katarina Aprila Sumule Khairunnas Khairunnas Khoirunnisa Nur Hasanah Kirana Andriane kotilda Contesa Jena Lia Indah Sari Lisna Setyaningrum Maghfirotus Shafira Marhaenna Nareswari Nugrastuti Maria Barek Welan Maria Kristianti Rika Nahak Muhammad Hafizh Ilham Nala Tri Kusuma Nalaya Anggi Fadia Naomi Peda Lado Noansa Pramelia Noansa Pramelia Nur Anita Chandra Putry Nustini, Yuni Olga Olivia Tiwa Making Pristin Prima Sari Putri Intan Oktavyani Putri Karina Sio Rehan Nursetiawan Reni Listyawati Reni Listyawati Rina Iriyanti Riranti Desinta Pawestri Riski Adi Wibowo Rita Ratna sari Rofina Sani Asri Djanor Ronald Ario Tahu Safira Miftahul Jannah Sintiya Arum Sari Sisilia Stefani Wuarlela Sri Ayem Sri Hermuningsih Suci Imroatun Wahyu Ningsih Suyanto . Syafiya Fathiyannida Titi Swantari Tri Siwi Nugrahani Umi Wahidah Uum Helmina Chaerunisak Widiyati Utami Yasinta Agatha Cahya Yuli Astuti Yunita Dete Zahra Inayah Atifah