Articles
DETERMINAN BREVET PAJAK SEBUAH PENDEKATAN MOTIVASI
Rosza, Rosza Dewanti;
Hardiningsih, Pancawati
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34128/jra.v7i2.353
The importance of a tax brevet for students is to increase students' academic capabilities and also open up greater opportunities in the world of work related to the field of taxation. This study aims to analyze and examine the effect of social motivation and career motivation moderated by economic motivation on tax brevet. The population of this study were accounting students at Stikubank University Semarang in 2019 and 2020. The sampling technique using purposive obtained as many as 181 students. The analysis technique uses Moderating Regression Analysis (MRA). The results of testing social motivation have a significant positive effect on tax brevets, career motivation has a significant positive effect on tax brevets, and economic motivation strengthens the influence of career motivation on tax brevets. These findings can be used for development both at the educational institution level, corporate level and government fiscal policy, so that students can keep up with tax regulation updates.
DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH
Hardiningsih, Pancawati;
Srimindarti, Caecilia;
Jannah, Afifatul;
Haryanto, Maria Yosaphat Dedi
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (309.979 KB)
|
DOI: 10.32524/jkb.v19i1.259
Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.
Pendampingan Tata Kelola Keuangan Rumah Sakit Islam Purwodadi
Hardiningsih, Pancawati;
Khanifah, Khanifah;
Srimindarti, Ceacilia;
Lisiantara, Gregorius Anggana;
Jaeni, Jaeni
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): Januari 2024
Publisher : LPPM Universitas Pekalongan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31941/abdms.v5i1.3332
Tata kelola keuangan dan akuntansi rumah sakit masih sangat beragam dan implementasi masih menggunakan beberapa standar dan metode lama melakukan pencatatan laporan pendapatan secara manual. Kemajuan teknologi informasi dan komunikasi memunculkan banyak inovasi dalam pengelolaan fasilitas kesehatan. Salah satu bentuk inovasi adalah aplikasi sistem informasi manajemen kesehatan yang diterapkan pada rumah sakit. Untuk menunjang tata kelola keuangan tersedia aplikasi sebagai penyedia fasilitas yang dilengkapi modul keuangan untuk menjalankan fungsi tata kelola keuangan yang terintegritas. Namun implementasinya membutuhkan pendampingan. Pelatihan dan pendampingan tata kelola keuangan diikuti 10 orang karyawan secara bergantian bagian akuntansi, keuangan RSI Grobogan Purwodadi, dan yayasan RSI Purwodadi. Durasi waktu pelatihan dan pendampingan kurang lebih selama 12 bulan. Pendampingan dilakukan terkait dengan proses pencatatan dan beberapa kebijakan maupun pedoman tertentu yang harus diterapkan, masalah aturan pajak dan aturan akuntansi yang diterapkan pada situasi yang berbeda, masalah terkait pengakuan aset yang dibangun sendiri, dan masalah menentukan tarif pasien. Program pelatihan dan pendampingan dilakukan agar pihak rumah sakit mampu melakukan aktivitas pencatatan secara mandiri sehingga menghasilkan laporan keuangan sesuai standar SAK ETAP, dengan harapan pertanggung jawaban dapat diterima stakeholder.
Determinan Pertumbuhan laba Kelompok Saham Aktif
Gunawan, Philip Austin;
Hardiningsih, Pancawati
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24252/jiap.v10i1.45350
This research aims to analyze influence of liquidity, leverage, profitability and activity on profit growth in active company group in 2018-2022. The selected sample was 175 observations using the purpose sampling method. This research uses multiple linear regression analysis. The test results show that in the LQ45 group liquidity and profitability has positive effect on profit growth. Meanwhile for JII group, liquidity, profitability and the activity has a positive effect on profit growth. Company size shows it strengthens the influence of liquidity on profit growth in LQ45 and JII share groups.
Antecedents of Job Satisfaction and the Influence on Turnover Intention
Srimindarti, Ceacilia;
Oktaviani, Rachmawati Meita;
Hardiningsih, Pancawati
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/jdm.v8i2.12758
This study aimed to examine the effect of the antecedent of job satisfaction on job satisfaction, the influence of leadership style, organizational commitment and job satisfaction on turnover intention and whether job satisfaction was able to mediate the relation of antecedent of job satisfaction on turnover intention. The respondents in this study were employees at consulting firms in Semarang. The analysis instrument in this research was the multiple regression. The study showed that leadership style and organizational commitment had positive influence on job satisfaction. The other result of this study showed that leadership style, organizational commitment and job satisfaction had negative influence on turnover intention. With the proven fact of the influence of leadership style, organizational commitment and job satisfaction on turnover intention, the managers of consulting firms, therefore, should use leadership style that fit with employees, should try to increase the organization’s commitment to employees so they knew that they were a part of the organization and to maintain their membership in the organization and should improve employee satisfaction in order to reduce the turnover intention among employees.
Implementasi AI sebagai Kesiapan Mahasiswa Akuntansi untuk Menghadapi Dunia Kerja
Faradila Rahma;
Pancawati Hardiningsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i11.4057
This is research examines how the study program curriculum influences the competency of accounting students. This research also examines the influences of the study program curriculunm and accounting student competencies on accounting students’ confidence in working with Artificial Intelligence (AI) so that their role is not completely replaced by AI. This research uses descriptive research with a quantitative approach carried out by distributing questionnaires to Bachelor of Accounting students at Stikubank University Semarang. Sampling used a purposive random sampling technique by collecting a sample of 116 respondents. This results show that the curriculum influences student competence. Apart from that, the research results show that the curriculum and competencies influence student’s self-confidence. Universities need a curriculum that provides various practice-related cases to improve competency related to the ability and operation of accounting software so that students have high self-confidence.
Akuntan Publik: Daya Tarik dan Faktor Pendorong Minat Mahasiswa
Fauzi, Restu Ismail;
Hardiningsih, Pancawati
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33087/jiubj.v24i3.5535
This research aims to analyze the influence of financial rewards, work environment, job market considerations, and artificial intelligence knowledge on accounting students' interest in choosing a public accounting career. Sampling using a convenience purpose sampling technique obtained 105 respondents. The research results show that the variables of financial rewards and labor market considerations show a significant positive influence. Students' knowledge of artificial intelligence provides significant positive results, meaning that the higher their knowledge of artificial intelligence (AI), the greater their interest in a career as a public accountant. Meanwhile, work environment variables have no effect on students' interest in pursuing a career as a public accountant, this happens because students do not prioritize risks or things gained in the work environment.
Dinamika Agresivitas Pajak: Pengaruh Leverage, Likuiditas, Intensitas Modal, dan Peran Moderasi Corporate Governance Perception Index (CGPI)
Septianingrum Nisa;
Pancawati Hardiningsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7163
This research aims to prove (1) the effect of leverage on tax aggressiveness, (2) the effect of liquidity on tax aggressiveness, (3) the effect of capital intensity on tax aggressiveness, (4) corporate governance perception index (CGPI) can moderate the effect of leverage on tax aggressiveness, (5) corporate governance perception (CGPI) can moderate the effect of liquidity tax aggressiveness, (6) corporate governance perception index (CGPI) can moderate the effect of capital intensity on tax aggressiveness. To achieve the research used was quantitive using secondary data obtained from the company’s annual financial reports. The population of this research is all companies registered in the Corporate Governance Perception Index (CGPI) for the 2018-2021 periode, totalis 48 companies. The sampling technique in this research used puosive sampling with a total sample of 31 companies. The data analysis technique used is panel data regression model analysis. The research results show that (1) Leverage has no significant effect on tax aggressiveness, (2) Liquidity has a significant positive effect on tax aggressiveness, (3) Capital intensity has a significant positive effect on tax aggressiveness, (4) Corporate governance perception index (CGPI) cannot moderates the effect of leverage on tax aggressiveness, (5) Corporate governance perception index (CGPI) can moderate the effect of liquidity on tax aggressiveness, (6) Corporate governance perception index (CGPI) can moderate the effect of capital intensity on tax aggressiveness.
Does the Company's Scale, Fixed Asset Intensity and Operating Cash Flow Affect Asset Revaluation?
Poerwati, Rr. Tjahjaning;
Hardiningsih, Pancawati;
Srimindarti, Caecilia;
Sundari, Retno Ika
Jurnal Analisis Bisnis Ekonomi Vol 18 No 1 (2020)
Publisher : Universitas Muhammadiyah Magelang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v18i1.3342
Fixed assets that are measured using cost may have lost their relevance because they do not reflect the real situation. This study aims to analyze the factors that influence the company to revaluate its fixed assets. The sample of this study consisted of 426 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 time frame. The research sample was selected by purposive sampling. Technical analysis of the study used logistic regression. The results of this study found that only fixed asset intensity and operating cash flow affect the revaluation of fixed assets and the scale of the company does not affect the decision of the revaluation of fixed assets. The implication of the results of the study shows that large-scale companies do not always revaluate fixed assets because they can cause taxes on revaluations that must be borne by the company. In addition, the practical implications also show that the Indonesian government must increase the number of licensed appraisers to compensate for the increasing number of companies adopting revaluation models.
The Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure
Iszardani, Cindy Gustiara;
Hardiningsih, Pancawati
Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v19i1.4049
This study aims to analyze the effect of local revenue, leverage, local government wealth on the disclosure of web-based local government financial statements. The population and sample of this study are the regional government financial reports of Central Java Province which consist of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses a multiple regression panel data model with the Eviews 9 application. The results of this study indicate that local revenue and general allocation funds have a significant positive effect on the disclosure of web-based local government financial reports. However, the wealth of the local government in turn has a negative effect on the disclosure of web-based local government financial reports. Meanwhile, leverage has no effect on the disclosure of web-based local government financial statements. The results of this study can be used as a consideration for the government informing regulations, rewards, and sanctions in order to increase the transparency of digital financial reports.