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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL MANAJEMEN BISNIS Jurnal Mantik International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen Abdi Psikonomi Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance dan Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal pengembangan pendidikan akuntansi dan keuangan Journal of Ekonomics, Finance, and Management Studies Financial and Accounting Indonesian Research
Eskasari Putri
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019) Fatchan Achyani; Lovita Lovita; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17578

Abstract

The condition of a company must experience ups and downs that cause instability, so that conditions are different from one company to another. To attract investors and creditors as users of financial information, companies must be careful in financial reporting where companies do not rush to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of good corporate governance, sales growth, and capital intensity on accounting conservatism. Indicators of good corporate governance here consist of managerial ownership, independent commissioners, audit quality, and concentrated ownership. The sample of this research is manufacturing companies in Indonesia during the 2017-2019 period which are listed on the Indonesia Stock Exchange (BEI). The results of this study indicate that independent commissioners and capital intensity have an influence on accounting conservatism.
ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA BANK KONVENSIONAL DENGAN BANK SYARIAH Eskasari Putri; Arief Budhi Dharma
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2734

Abstract

This study aimed to compare the financial performance betweenConventional Bank and Islamic Bank measured by the ratio of CAR, NPL, ROA, ROE, and LDR at Conventional Bank and Islamic Banking is still under the name of one company that went public in the year 2011 to 2013.This research is a quantitative descriptive. The data usedfrom the form of annual financial statements of banks sampled in the study period of 3 years. While the sample is determined by purposive sampling method to obtain 14 banks, consisting of 7 Conventional Bank and 7 Islamic Bank. Types of data used are secondary data obtained from www.bi.go.id. The analytical method used is different test parametric paired sample T-test, based on two different types of tests used in this study stated that the results obtained CAR ratio between Conventional Bankand Islamic Bank there is a difference, but not significant, while the NPL ratio, ROA, ROE, and LDR has a significant difference. Keywords: CAR, NPL, ROA, ROE, LDR
The Effect of CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Auditor Quality, and Firm Size on Earning Management Wahyono Wahyono; Andrian Nur Novianto; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9339

Abstract

This study aims to determine the Effect of CSR Disclosures, Corporate Governance Mechanisms, Auditor Sensitivity, Audit Quality and Company Size on Earning Management. This study uses a quantitative research design with data on Food and Beverage companies listed on the Stock Exchange in 2014-2017. The population in this study is a Food and Beverage company registered on the Stock Exchange in 2014-2015 and has passed the research criteria. The sampling technique in this study used a purposive sampling technique that is random sampling and has passed the criteria of this study. The number of all participating data is 32 companies. The data analysis model used is a multiple linear regression model using the SPSS test tool. The results of the study show that CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Audit Quality and Company Size have no effect on Earning Management
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM) Eskasari Putri; Heppy Purbasari; Meiga Trisna Handayani; Ovi Itsnaini Ulynnuha
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5733

Abstract

This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector. The sample in this research are 44 respondents who are owners of small and medium enterprises located in Central Java region. The results in this study were collected through questionnaires that were processed and analyzed by using multiple regression analysis. The method used in determining the sample in this study is Convenience Sampling. The data quality test used in this research is Pearson Correlation validity test and reliability test using Cronbach Alpha. To test the hypothesis in this study, this study uses adjusted R2 test, F test, and t test. The results of this research data indicate that the knowledge of taxpayers, understanding the self assessment system, and the income level of the taxpayer does not affect the awareness of tax obligations. While the easiness variable in performing tax payment system affect the awareness of tax obligation. Keywords: Knowledge of taxpayer, understanding of self assessment system, income taxpayer level, easiness in performing tax payment system, awareness of taxation obligation.
The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure Rina Trisnawati; Safari Dwi Wardati; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17783

Abstract

Purpose – This study aims to determine the effect of majority ownership, profitability, the size of the directors board, and frequency of board of commissioners meetings on sustainability report disclosure.Design/methodology/approach– The data were tested using multiple linear regression method. The population used are LQ45 companies listed in Indonesian Stock Exchange (IDX) during the years 2017-2020. This study uses purposive sampling method and obtained 80 LQ45 companies for four years of observation.Findings– The results of this study indicated that the size of the directors board has a significant effect on sustainability report disclosure. While majority ownership, profitability, and frequency of board of commissioners meetings have no effect on sustainability report disclosure.Research limitations/implications– The board of directors is the highest element of management that has responsibility for gaining legitimacy. Companies that have a low number of boards of directors will disclose a higher sustainability report. A small board of directors will result in the effectiveness of coordination, communication and control of the CEO and result in participation that has a positive impact on monitoring information disclosure.Practical implications – Companies are expected to pay attention to sustainability reports disclosure because more high demands from stakeholders for non-financial information of each company.Originality/value – This study uses the majority ownership variable where this variable is very rarely used and uses the LQ45 company because previous research has focused on each industrial sector.
Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Eny Kusumawati; Ika Putri Yuliantoro; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14646

Abstract

The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affect fraudulent fianncial reporting. The population in this study are manufacturing companies  basic industrial and chemical sector listedon the Indonesia Stock Exchange (IDX) during the 2017-2019. The sample was determined by purposive sampling technique and obtained a sample of 105 companies. This research uses statistical analysis by regression analysis. The results in this study are financial target, external pressure, institusional ownership, and capability had effect in detecting fraudulent financial reporting. Financial stability, opportunity, rationalization, and arrogance had no effect in detecting fraudulent financial reporting
Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta) Eskasari Putri; Wahyono W.
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5166

Abstract

This study aims to determine the effect of individual morality, information asymmetry, the effectiveness of internal control, and organizational justice on the tendency of accounting fraud on BUMD in Surakarta. The theories used in this study are the Triangle Fraud Theory, Agency Theory, and Moral Reasoning Theory. The population of this study is employees who work in the Regional Owned Enterprises in the Surakarta City area. This study sampled administrative staff at the BUMD Surakarta region. The sampling method in this study using purposive sampling method. The tests carried out include testing validity, reliability, classical assumptions, and multiple linear regression analysis. The results showed that information asymmetry, the effectiveness of internal controls, and organizational justice had a positive effect on fraudulent tendencies. While the variabels of individual morality negatively affect the tendency of fraud.
PELATIHAN PENINGKATAN KUALITAS SOHUN SEBAGAI PRODUK UNGGULAN DESA PUCANG MILIRAN, KECAMATAN TULUNG KABUPATEN KLATEN Eskasari Putri; Christiana Shinta Indhiarti; Wayan Novitasari
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2020): (Oktober 2020)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/abdi_kami.v3i2.340

Abstract

Society dedication of UMS aims to upgarade the prosperty society through increasing of comprehension society about how to make Sohun that are hygienic, clean, and healty to be more competitive.The Benefits of this society dedication are quality upgrading of Sohun for the best product of Pucangmiliran Village, Tulung District, Klaten Regency. The benefits of this society dedication are directed to business continuity in a sustainable business world so that the standard of living society and the prosperity society are resolved. Collaboration society methods with lecture, training, and discussions. The training will be do for six month.
Pelatihan Strategi Pemasaran, Bisnis, dan Keuangan Keunggulan Produk kompetitif Masyarakat Desa Polanharjo Kecamatan Klaten Eskasari Putri
Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Vol 1 No 1 (2019): Jurnal Pesut: Pengabdian untuk Kesejahteraan Umat
Publisher : Pusat Penerbitan Ilmiah Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada Masyarakat ini bertujuan untuk peningkatan kesejahteraan masyarakat melalui peningkatan pengelolaan dan keberlanjutan Bank Sampah dan Distro Produk Kerajinan agar lebih memiliki daya saing di Masyarakat. Manfaat secara umum pengabdian ini adalah untuk memberikan pelatihan kepada masyarakat sekitar Paguyuban Rukun Sentosa di Desa Karanglo, Kecamatan Polanharjo, Kabupaten Klaten. Manfaat pengabdian ini diarahkan untuk kelangsungan usaha dalam dunia bisnis yang berkesinambungan agar taraf kehidupan masyarakat dan kesejahteraan masyarakat teratasi. Metode pengabdian kolaborasi dengan ceramah, pelatihan, dan diskusi. Pelatihan ini dilakukan selama enam bulan. Hasil dari pengabdian ini adalah Mitra sudah mampu mengemas hasil produksi secara menarik sehingga produk yang ditawarkan dapat memiliki nilai jual yang lebih tinggi.
DETERMINANTS OF COMMUNITY INTEREST IN TRANSITING IN SHARIA BANKING Bayu Tri Cahya; Eskasari Putri; Salma Badriyah
Jurnal Ekonomi dan Manajemen Vol 15 No 1 (2021): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v15i1.1435

Abstract

The financial industry has an important role in a country's economy, the industry referred to in this case is the Islamic banking industry. This study aims to determine the determinants of interest in transactions in Islamic banking through aspects of attitude, subjective norms, perceived behavioral control and religiosity. With BRI Syariah Purwodadi customer subjects using the questionnaire method. The results of this study indicate that the variables that show a significant positive influence on interest are the variables of attitude, subjective norms and religiosity. While the variables that do not have a significant influence are perceived behavior control variables.
Co-Authors A'mala, Fitria Fauzia Adityarini, Hepy Adityarini Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Ananda, Hendi Diva Andrian Nur Novianto Anisah Fitriyani Annisa Fitrotun Nadhiroh Annisa Fitrotun Nadhiroh Ardiningrum, Bunga Naifa Ari Putra Andita Arief Budhi Dharma Arief Budhi Dharma Arista Eka Pramudita Ashar Mukhammad Akbar Ashar Mukhammad Akbar Azzuhrufi, Faradis Akbar BANDI Banu Witono, Banu Bayu Tri Cahya Bunga Naifa Ardiningrum Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dewi Kartika Sari Dharma, Arief Budhi Dyana Madyaratri Eny Kusumawati Eny Kusumawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Evi Dewi Kusumawati Fajar Romadhoni Fatchan Achyani Fatchan, Fuad Hudaya Fuad Hudaya Fatchan Hadinata, Almas Dhiya Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Ilham Nuryana Fatchan Indhiarti, Christiana Shinta Kulintang, Amelia Kusumawati, Evi Dewi Lovita Lovita Lovita, L Luki Eko Wahyudi Lutfi Ardhani Luthfi Zamakhsyari Mahameru Rosy Rochmatullah Marcella Hemalia Anggraini Meiga Trisna Handayani Mohammed Almashhadani Mukhammad Akbar, Ashar Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Ningsih, Bella Sonia Tali Setya Nisa Nurharjanti, Nashirotun Noer Sasongko Nova Ramadani Novianto, Andrian Nur Nursiam Nursiam Nursiam, N Octavia Rosa Indriana Oktavia Anggi Ariyani Oktaviani, Silvia Melinda Ovi Itsnaini Ulynnuha Permata Dewi , Indah Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Raghad Almashhadani Raisa Tanjung Sari, Della Rina Trisnawati Rosa Indriana, Octavia Safari Dwi Wardati Safira Ardina Putri Salma Badriyah Sara Kadhim Yousif Sari, Novi Puspita Silvia Melinda Oktaviani Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah Taufiq Arifin W., Wahyono Wahyono Wahyono Wahyono Wahyono Wahyu Widardjo Wahyudi, Luki Eko Wardati, Safari Dwi Wayan Novitasari Yuli Tri Cahyono Yuliantoro, Ika Putri