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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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PENGELOLAAN KEUANGAN UMKM DITINJAU DARI LITERASI KEUANGAN, PERSEPSI KEUANGAN DAN SIKAP KEUANGAN Evi Dewi Kusumawati; Eskasari Putri
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1567

Abstract

ABSTRAKPenelitian ini bertujuan untuk menginvestigasi pengaruh literasi keuangan, persepsi keuangan, dan sikap keuangan terhadap perilaku pengelolaan keuangan UMKM (studi kasus UMKM program inkubasi bisnis kotamadya Surakarta). Meskipun usaha mikro di bidang kerajinan banyak diminati oleh masyarakat umum, ditambah dengan dorongan dari pemerintah untuk memberikan pembinaan melalui program unggulan yang berujung pada peningkatan jumlah pelaku usaha, namun masih banyak masalah yang dihadapi oleh pelaku usaha dalam mengelola keuangan usahanya. Metode penelitian ini menggunakan pendekatan kuantitatif. Responden dalam penelitian ini adalah pelaku usaha di sektor kerajinan di wilayah Kota Surakarta. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner secara langsung maupun melalui pengisian formulir online menggunakan Google Form. Hipotesis diuji secara statistik dengan menggunakan analisis regresi linear berganda dengan menggunakan program IBM SPSS versi 25. Hasil analisis data menunjukkan bahwa literasi keuangan, persepsi keuangan, dan sikap keuangan berpengaruh signifikan terhadap perilaku pengelolaan keuangan UMKM. Dengan demikian, dapat disimpulkan bahwa perilaku pengelolaan keuangan dipengaruhi secara positif oleh sikap keuangan pelaku usaha, yang berarti semakin baik sikap keuangan pelaku usaha, semakin baik pula pengelolaan keuangannya. Kata Kunci : UMKM, Literasi Keuangan, Persepsi Keuangan, Sikap Keuangan.ABSTRACTThis study aims to investigate the influence of financial literacy, financial perception, and financial attitude on the financial management behavior of micro, small, and medium enterprises (MSMEs) (case study of MSMEs in the business incubation program of Surakarta municipality). Although micro-enterprises in the handicraft sector are widely favored by the general public, coupled with government encouragement to provide guidance through flagship programs resulting in an increase in the number of business operators, there are still many challenges faced by business operators in managing their finances. This research employs a quantitative approach. The respondents in this study are business operators in the handicraft sector in the Surakarta city area. The data used is primary data obtained through the distribution of questionnaires both directly and online using Google Forms. The hypotheses are statistically tested using multiple linear regression analysis with IBM SPSS version 25. The results of the data analysis show that financial literacy, financial perception, and financial attitude significantly influence the financial management behavior of MSMEs. Thus, it can be concluded that financial management behavior is positively influenced by the financial attitude of business operators, meaning that the better the financial attitude of business operators, the better their financial management.Keywords: MSME, Financial Literacy, Financial Perceptions, Financial Attitudes. 
Pengaruh Penggunaan Sistem Informasi Akuntansi E-Kasir Dan Keahlian Pemakai Terhadap Kualitas Laporan Keuangan Pada UMKM Di Provinsi Jawa Tengah Fajar Romadhoni; Eskasari Putri
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.v7i3.9318

Abstract

This research aims to examine the effect of implementing an E-cashier accounting information system and user expertise on the quality of financial reports for MSMEs in Central Java. The population used in this research is all MSMEs in Central Java, totaling 183,181 units in the first quarter of 2023. The data used in this research is primary data obtained directly from MSME actors. The research sampling technique used the purposive sampling method. The data analysis used is the Structural Equation Model (SEM). The findings of the empirical analysis show that the e-cashier accounting information system has a positive effect on the quality of MSME financial reports in Central Java province, while user knowledge and user skills have no effect on the quality of MSME financial reports in Central Java Province. Keywords: E-Cashier, Financial Reports, MSMEs
ANALISIS SELF, OFFICIAL, DAN WITHHOLDING ASSESMENT SYSTEM TERHADAP KEPATUHAN FORMAL WAJIB PAJAK Eskasari Putri; Octavia Rosa Indriana
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 1, No 1 (2020): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v1i1.55391

Abstract

Abstract The purpose of this research is to analyze and provide evidence regarding the self-assessment system, official assessment system, withholding assessment system on taxpayers' formal compliance and the obstacles that will arise. The type of data used in this study is primary data. Data obtained directly from taxpayers registered at KPP Pratama Karanganyar, by taking a population of 100 respondents from the general public. In taking the sample using convenience sampling technique. The source of data in this study is the score of each variable indicator obtained from filling out questionnaires which are distributed to individual taxpayers registered at KPP Pratama Karanganyar. The results of this study support the results of research conducted by Sari (2010) which states that trust is one of the important things that must be considered by tax officials in an effort to improve taxpayer compliance because trust is the basis for an action. If the taxpayer assumes that the tax apparatus is opportunistic or beneficial to himself, the taxpayer will be reluctant to pay taxes. The author's research concludes that the results of the multiple linear analysis above obtained a constant value of 2.88 with positive parameters which can be concluded that the value of the compliance variable has increased by 2.88 if all independent variables or x are zero. Keyword : Self Assesment System, Official Assessment System, Withholding Assesment System Abstrak Tujuan penelitian ini untuk menganalisis dan memberikan bukti-bukti mengenai self assesment system, official assessment system, withholding assesment system terhadap kepatuhan formal wajib pajak beserta kendala yang akan muncul. Jenis data yang digunakan dalam penelitian ini adalah data primer. Data yang diperoleh langsung dari wajib pajak yang terdaftar di KPP Pratama Karanganyar, dengan cara mengambil populasi yang berjumlah 100 responden dari masyarakat umum. Dalam pengambilan sampelnya menggunakan teknik convenience sampling.. Sumber data dalam penelitian ini adalah skor masingmasing indikator variabel yang diperoleh dari pengisian kuesioner yang dibagi kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Karanganyar. Hasil penelitian ini mendukung hasil penelitian yang dilakukan oleh Sari (2010) menyatakan bahwa kepercayaan merupakan salah satu hal penting yang harus diperhatikan oleh aparat pajak dalam usaha untuk meningkatkan kepatuhan wajib pajak karena kepercayaan adalah dasar untuk suatu tindakan. Apabila wajib pajak beranggapan bahwa aparat pajak bersikap opportunis atau menguntungkan dirinya sendiri, maka wajib pajak akan enggan untuk membayar pajak. Penelitian penulis memperoleh kesimpulan bahwa hasil analisis linear berganda diatas diperoleh nilai konstanta yaitu 2,88 dengan parameter positif yang mana dapat disimpulkan bahwa nilai variabel kepatuhan mengalami kenaikan sebesar 2,88 apabila seluruh variabel independen atau x bernilai nol. Kata Kunci : Self Assesment System, Official Assessment System, Withholding Assesment System
Determinants Of The Timeliness Of Financial Reporting of Go Public Companies In The Covid-19 Pandemic: Evidence From Indonesia Purwanti, Noer Indach; Rochmatullah, Mahameru Rosy; Witono, Banu; Putri, Eskasari
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1133

Abstract

Purpose: This paper aims to analyze whether profitability, auditor opinion, institutional ownership, and the Covid-19 pandemic have an impact on the timeliness of financial reporting. The researcher explores several online and conventional publication documents related to the operations of publicly listed companies in Indonesia.Method: Employing binary logistic regression, this study analyzes the 175 sampled firms. Some of the testing components include profitability, audit opinion, institutional ownership, and the Covid-19 pandemic.Findings: The results of the analysis show that the company's profitability and activity restrictions due to the Covid-19 pandemic have a substantial impact on the timeliness of reporting. In theory, this study provides an understanding that financial performance determines the compliance of managers in informing financial reporting to stakeholders. In practice, extraordinary events on an international scale such as the Covid-19 pandemic have thwarted financial reporting accountability. The COVID-19 pandemic has an impact on the timeliness of financial reporting, which includes parties directly related to the issuance of audited financial statements including reporting entities and auditors/public accountants, parties indirectly related to financial reporting including accounting professional associations, and the tools used by these parties in financial reporting including Financial Accounting Standards, auditing standards and laws and regulations, professional codes of ethics, and professional certifications. The impact is on the significance of assessments and estimates, going concern, internal control, audit committee governance, events after the reporting period, accessibility of audit evidence and guidance for parties related to financial reporting.
How Significantly to Emerging Economies Benefit From Board Attributes and Risk Management in Enhancing Firm Profitability? Seberapa Signifikan Keuntungan Ekonomi Berkembang Dari Atribut Dewan dan Manajemen Risiko dalam Meningkatkan Profitabilitas Perusahaan? Tariq Tawfeeq Yousif Alabdullah; Essia Ries Ahmed; Mohammed Almashhadani; Sara Kadhim Yousif; Hasan Ahmed Almashhadani; Raghad Almashhadani; Eskasari Putri
Journal of Accounting Science Vol. 5 No. 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1530

Abstract

Recently, the literature review represented by its previous studies have witnessed obvious development that has been become the reason to create different trends. This paper aims to considerably contribute to the area of corporate governance to be then involved in the new trends testing the role of board attributes as mechanisms of corporate governance to know whether non-financial companies in the developing economies will benefit from these mechanisms in their impact of firm profitability. Thus, the present study tested 100 non-financial companies based on their annual reports in the year of 2020 as a cross sectional study. The results of testing the variables of the current study revealed that there is a negative link between board of directors size and profitability. On the other hand, the results showed that the managers independency has no relationship with profitability. Likewise, the results revealed that risk management has no effect on profitability. This study probably could be considered as a unique study due to its new contribution that fills the gap of what have been done in the previous studies in the area of corporate governance (CG) and profitability because it tested the link between risk management and growth. Hence, according to the researchers’ knowledge, there is no research that has been dealt with the two variables that were dealt by the current study. The current study introduces evidence to many parties, such as shareholders, scholar, executives and policy makers.
Managing the Accounting Information System for School Operational Aid Fund Receipts and Expenditures: Strengthening Internal Control at Public Junior High School 2 Sampit Ananda, Hendi Diva; Putri, Eskasari
Jurnal Manajemen Bisnis Vol. 11 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i1.723

Abstract

The purpose of this research is to understand the Accounting Information System for the receipts and expenditures of BOS funds as an internal control tool at SMP N 2 Sampit. The research method used in this study is a qualitative descriptive approach. The informants in this study are the school principal and teachers of SMP N 2 Sampit. Data collection techniques include observation and interviews, while data analysis is conducted using qualitative descriptive analysis following Miles and Huberman's theory, which involves three steps: data reduction, data presentation, and drawing conclusions or verification. Triangulation techniques are employed to verify the reliability of the collected data or information. The results of this research indicate that the implementation of the Accounting Information System for the receipts and expenditures of BOS funds at SMP N 2 Sampit has been successful. Internal control over the receipts and expenditures of BOS funds at SMP N 2 Sampit has been effective. Additionally, the Accounting Information System for the receipts and expenditures of BOS funds at SMP N 2 Sampit complies with applicable regulations.
The Effect of Paylater Features, Service Quality, and Free Shipping on Purchasing Decisions Ningsih, Bella Sonia Tali Setya; Putri, Eskasari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2407

Abstract

The aim of this research is to determine the influence of paylater features, service quality, and free shipping on purchasing decisions on Shopee e-commerce. The method used in this research is a quantitative method. The population in this study are people who have purchased products using Shopee and used the paylater feature on Shopee. The sample obtained was 108 respondents. To select the sample size, this research used a purposive sampling technique, and individuals who were deemed to have data sources that met the research criteria were given a questionnaire. The measuring tool used is a closed questionnaire with 18 statements and distributed via Google Form. The technique used in this research is multiple linear regression analysis by carrying out validity tests, reliability tests, followed by hypothesis testing after the assumption tests are met. From the analysis carried out it can be concluded that: (1) The Paylater feature (X1) has a significant positive effect on purchasing decisions (Y). (2) Service Quality (X2) has a negative and insignificant effect on purchasing decisions (Y). (3) Free shipping (X3) has a significant positive effect on purchasing decisions (Y).
The Effect of Information Technology Utilization, Human Resource Quality, and the Role of Organizational Commitment on the Quality of Financial Statements of PT. Dua Kelinci Marcella Hemalia Anggraini; Eskasari Putri
Jurnal Ilmiah Akuntansi Kesatuan In Press
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

The purpose of this study was to analyze the effect of information technology utilization, the quality of human resources, and the role of organizational commitment on the quality of PT Dua Kelinci's financial statements. This research method is quantitative. The population in this study were employees of PT. TWO KELINCI. The sample technique used in this study was to conduct a survey. The number of research samples was determined using the Slovin formula, based on this formula, the number of samples obtained was 96. The type of data used is primary data. The data collection technique uses two approaches, namely interviews and questionnaires. The data analysis techniques used in this research are multiple linear regression analysis and moderated regression analysis. Data quality checks and classical assumption tests must be completed before performing regression analysis to verify that the regression model meets valid requirements, namely reliability, normality, multicollinearity, autocorrelation, and heteroscedasticity. The result of this study is that the utilization of information technology has a positive effect on the quality of financial statements. The quality of human resources has a positive effect on the quality of financial reports. The role of organizational commitment has a positive effect on the quality of financial reports.
Pengaruh Good Corporate Governance (GCG) dan profitabilitas terhadap nilai perusahaan Putri, Bella Danita; Putri, Eskasari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (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 (383.77 KB) | DOI: 10.32670/fairvalue.v4i10.1790

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) and profitability on firm value. In this case good corporate governance is proxied by the managerial ownership, independent board of commissioners, audit committee, profitability is proxied by Return On Asset (ROA) while firm value is proxied by Price Book Value (PBV). The population in this study are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampel in this study was fixed by purposive sampling method so that was found 83 samples. The type of data used in this study is secondary data with the data collection method is documentation method. The analysis used in this study is multiple linear regression analysis. Based on the results of study, it can be concluded that independent board of commissioners and profitability have an effect on firm value, while managerial ownership and audit committee have no effect on firm value.
Defense Strategy Against MSME Performance Putri, Eskasari; Bandi
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.4343

Abstract

The Covid-19 pandemic has hurt various sectors, one of which is MSMEs. During the pandemic, MSMEs experienced a decrease in sales or turnover, and a few experienced an increase. This quantitative research aims to analyze survival strategies (financial attitudes, marketing strategies, locus of control, and self-efficacy) on the performance of MSMEs with business resilience as a moderating variable. This study involved 60 respondents (SME actors) in Surakarta who were positioned as research subjects. The data used are primary, data collection using survey methods with interview techniques using questionnaires. The collected data were analyzed using SPSS software by performing instrument tests, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA) tests. The results of this study inform that, 1) financial attitudes have no effect on the performance of MSMEs, 2) marketing strategies do not affect the performance of MSMEs, 3) Locus of control affects the performance of MSMEs, 4) Self-efficacy affects the performance of MSMEs, 5) Financial attitude does not affect MSME resilience, 6) Marketing strategy does not affect MSME resilience, 7) Locus of control affects MSME resilience, 8) Self-efficacy affects MSME resilience, 9) Business resilience does not affect MSME performance, 10 ) Business resilience does not strengthen the relationship between financial attitudes and MSME performance, 11) Business resilience does not strengthen the relationship between marketing strategy and MSME performance, 12) Business resilience does not strengthen the locus of control relationship on MSME performance, 13) Resilience does not strengthen the relationship between self-efficacy and MSME performance. . Following up on the findings in this study, survival strategies on business performance must be optimized, one of which is through marketing strategies, financial attitudes and paying attention to the importance of self-confidence (locus of control & control).
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