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KEBIJAKAN TAHUN PEMBINAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada UMKM Di KPP Pratama Candisari Semarang) Yuli Widiastuti, 12.05.52.0053; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze program TPWP on the tax compliance in KPP Pratama Candisari Semarang. The population in this study are personal tax payers list in KPP Pratama Candisari Semarang that have UMKM. Sampling was done using purposive sampling method and sample size of 105 respondens. Consisting of 105 personal tax payers list in KPP Pratama Candisari Semarang that have UMKM. The primary data using multiple liniear regression model. The result showed that the benefits of NPWP and TPWP and no significant positive effect on the tax compliance. The tax penalties and no significant negative on the tax compliance. The tax penalties and a significant positive on the willingness to pay taxes. The willingness to pay taxes and a significant positive on the tax compliance.Keywords: Tax Compliance, Willingness To Pay Taxes, Benefits Of TIN, Tax Penalties, TPWP
PENINGKATAN KETRAMPILAN AKUNTANSI DAN PEMASARAN KELOMPOK OLAHAN KERIPIK KABUPATEN SEMARANG Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita; Sunarto, Sunarto
Jurnal Abdimas Vol 20, No 2 (2016): Desember 2016
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

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Abstract

Tujuan Ipteks bagi masyarakat (IbM) untuk meningkatkan produktifitas mitra kelompok aneka keripik olahan melalui ketrampilan pencatatan keuangan untuk bisa menghasilkan laporan keuangan sederhana, meningkatkan penjualan melalui pemasaran dengan melalui wordpress dan kemasan yang berlabel. Metode yang digunakan untuk mewujudkan tujuan tersebut dengan kaji tindak partisipatif melalui Forum Group Discusion(FGD) serta pendampingan. Luaran yang dihasilkan berupa label kemasan sebagai media pemasaran, tersedianya wordpresskelompok keripik olahan dan meningkatnya ketrampilan para pengrajin dalam melakukan pencatatan keuangan sederhana berbasis kas pada kelompok mekar jati.
CORPORATE GOVERNANCE MEMODERASI EARNINGS MANAGEMENT DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Rufiyad Mawati, Eny; Hardiningsih, Pancawati; Srimindarti, Ceacilia
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Tujuan jangka panjang perusahaan untuk memaksimumkan kemakmuran pemegang saham dengan cara memaksimumkan nilai perusahaan. Tujuan penelitian ini untuk mengetahui pengaruh earnings management, return on assets dan corporate governance terhadap nilai perusahaan dengan moderasi corporate governance. Populasi penelitian ini adalah perusahaan yang mengikuti survei CGPI dan terdaftar di Bursa Efek Indonesia tahun 2012-2015. Pengambilan sampel dilakukan secara purposive sampling yaitu diperoleh sebanyak 52 perusahaan selama 4 tahun. Teknik analisis menggunakan regresi linier berganda model quasi moderating dengan basis interaksi.hasil penelitian membuktikan bahwa earnings management tidak berpengaruh terhadap nilai perusahaan. Return on assets, corporate governance, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. Corporate governance tidak terbukti memoderasi pengaruh earnings management terhadap nilai perusahaan, namun corporate governance merupakan variabel pemoderasi pengaruh return on assets terhadap nilai perusahaan. Kata Kunci: earnings management, return on assets, corporate governance, ukuran perusahaan, nilai perusahaan.
PENGARUH POFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Tia Fatmawati, 13.05.52.0082; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

Globalization encourages the development of increasingly fierce business competition, with the full number of emerging new companies emerging. An important goal of establishing a company is to increase the value of the company. The value of the company can be seen from the companys annual financial statements, by utilizing the financial statement information is expected investors can predict the performance and value of the company. This research is to know the influence of ROA to company with CSR and GCG as moderation variable. The sample of the research is 50 companies that are doing CGPI survey which listed in BEI period 2013-2016 by using purposive sampling. The method of analysis used in this study is multiple regression with moderate regression analysis model with the base of absolute difference. This research is conducted at Indonesia Stock Exchange and access annual report at www.idx.co.id. The results of this study showed ROA has a positive effect on the company. CSR disclosure is significant to the company. GCG does not affect the company. CSR does not moderate the effect of ROA on corporate value with. GCG moderates the effect of ROA on companies with significant negative results.Keyword : ROA, CSR, GCG, Nilai Perusahaan.
PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN MODERASI KEPEMILIKAN INSTITUSIONAL Heni Sumiyati, 13.05.52.0171; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This research aims to test and analyze the effect of earnings management and tax planning on the value of companies with institutional ownership as a moderating variable on manufacturing companies listed on the stock exchange Indonesia. The population in this study is 462 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. The sample selection was done by purposive sampling method. The analysis technique used multiple linear regression analysis. Moderate quasi model with interaction basis. The result of this analysis shows that the variable of earnings management doesn’t have an effect on company value, tax planning doesn’thave an effect on firm value, institutional ownership have positive significant effect to firm value, tax planning with moderation of institutional ownership has positive significant effect to firm value, firm size has positive significant effect to value Company and profitability have a significant positive effect on company value.Keywords: Profit Management, Tax Planning, Institutional Ownership, Company Size, Profitability
PENGARUH AGRESIVITAS PAJAK DAN MEDIA EKSPLOSURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY Winda Plorensia Amilia. P, 12.05.52.0027; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange tahuni for four years from 2011 to 2014. CSR indicates that corporate responsibility should be based on the triple bottom line of a companys social responsibility, environmental, and financial. The data used as many as 68 companies from 2011-2014. Samples were obtained by using pooled time series. Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression with SPSS 21:00 for windows. The results of this study indicate that the tax aggressiveness positive significant effect on CSR, while media eksplosure positive significant effect on CSR. Companies that have a high rate of profit then inclined to make greater disclosure of CSR. CSR communicating through the media will enhance the companys reputation in the eyes of the public in accordance.Keywords: Corporate Social Responsibiltiy, Tax Aggressiveness, Media Eksplosure
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TINDAKAN PAJAK AGRESIF Wening Tiyas Kusumawati, 12.05.52.0188; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to examine and analyze the effect of institutional ownership, corporate social responsibility to tax agressive. The sample of this study were companies that listed Corporate Governance Perception Indeks (CGPI). The population in this research is manufacture companies that listed Corporate Governance Perception Indeks (CGPI) in 2011 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the institutional ownership has significant negative to the tax aggressive, corporate social responsibility has significant positive to the tax aggressive, corporate governance and reurn on assets has no significant positive to the tax aggressive, and corporate social responsibility has significant effect to the tax agressive with corporate governance as moderate variabel.   Keywords: Institutional Ownership, Corporate Social Responsibility, Corporate Governance, Return On Assets and Tax Agressive
PERSEPSI TAHUN PEMBINAAN WAJIB PAJAK MEMODERASI KUALITAS LAYANAN DAN NIAT TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada KPP Pratama Semarang Timur) Ella Rahmawati, 14.05.52.0299; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to analyze the quality of services, intentions, and the TPWP program on tax compliance in KPP Pratama East Semarang. The population in this study are corporate taxpayers listed in KPP Pratama East Semarang. This research uses primary data. Sampling was done by using the convinience sampling method and obtained as many as 100 respondents. Techniques of analysis using multiple regression models with moderating absolute difference on based. The results showed that the quality of service has no effect on tax compliance. Intention effect on tax compliance.TPWP no effect on tax compliance. TPWP not moderate the relationship of service quality and intentions on tax compliance, which means TPWP not found moderating so it has no effect on tax compliance.Keywords: Tax Compliance, Quality Of Service, Intentions, and TPWP
PENGARUH PENDAPATAN ASLI DAERAH, SILPA DAN LUAS WILAYAH TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2012-2014) Indri Nur Wakhidati, 12.05.52.0099; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the effect of PAD, SILPA and Territory Size of the Capital Expenditure to Economic Growth As moderating the Regency / City Central Java province Years 2012-2014. The population in this study is the Regency / City Central Java province as much as 35 consisting of 29 districts and 6 municipality. The sampling technique in this research is saturated samples (census) is a sampling technique when all members of the population is used as a sample. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Local Revenue, Surplus Funding Budget and Economic Growth has no effect on Capital Expenditure. The area of positive effects on Capital Expenditure. Economic growth moderating influence on the Local Revenue Capital Expenditure. Economic growth does not moderate influence on the Budget Surplus Funding Capital Expenditure.Keywords: PAD, Silpa, Broad Areas, Economic Growth and Capital Expenditures
PENGARUH PAD, DAU, DAN SILPA TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI MODERASI Yohanes Septo Wahyu Kristiyan, 12.05.52.0201; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

Regional autonomy is directed to improve overall welfare of the community through service improvement, empowerment and community participation. Regional autonomy is intended to sharpen the essence of financial management in local government administration system concerning the elaboration of the rights and obligations in the management of public finances. This study aims to determine the effect of the pad, dau, and Silpa towards capital expenditure with economic growth as moderating. The population in this study is the public sector finances from 2013 to 2015. The sample in this study were taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisiendeterminasi test, F test and test hypotheses. The test results In the variable PAD, DAU and PE statistically positive effect SILPA At variables are statistically not significant effect on capital spending. The results of the economic growth variable is not found moderating effect of PAD and DAU to capital expenditures.Keywords: PAD, DAU, Silpa, Economic Growth, Capital Expenditure
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ariani, Nenny Arief Himmawan Dwi Nugroho Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, M. Y. Dedi Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati, Ira Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Ma'sum, Muhammad Ali Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Nasihin, Ihsan Nenny Ariani Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Regas, Roshan Retno Ika Sundari, Retno Ika Rizkiyani, Nur Fajriyah Rosza, Rosza Dewanti RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Rufiyad Mawati, Eny Safira, Ardisa Septi Anggraeni Septianingrum Nisa Shalina Qinta Pratiwi Sholecha, Falah Nazi' Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Anugrah Natalina, Sri Anugrah Sri Mulyani, 14.05.52.0283 Sri Sudarsi Srimindari, Ceacilia Srimindarti, Caecilia Srimindarti, Ceacilia Suhadi Suhadi Sulasminingsih, Sulasminingsih Sulastri Sulastri , Sulastri Sulastri Sulastri Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Tiara Diva Permata Tjahyono, Rudi Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Vina Natasya Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Widyawati Widyawati Winda Plorensia A.P Woro Hestiningsih Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Youdhi Prayogo Zati Rizka Fadhila, 13.05.52.0227 Zulflrman Hasibuan, M.