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KONTIJENSI GOOD CORPORATE GOVERNANCE DALAM DETERMINAN NILAI PERUSAHAAN Hardiningsih, Pancawati; Srimindarti, Ceacilia
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Nilai perusahaan yang tinggi menunjukkan prospek baik kinerja masadepan. Nilai perusahaan diciptakan dari kinerja profitabilitas dan aktivitas tanggung jawab kesadaran lingkungan yang tinggi. Namun dalam pengelolaannya harus diikuti dengan corporate governance yang efektif sehingga akan meningkatkan kemakmuran pemegang saham. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Environmental Responsibility (CER) dan Return On Assets (ROA) terhadap nilai perusahaan dengan moderasi corporate governance. Populasi penelitian ini adalah perusahaan yang mengikuti survei CGPI dan terdaftar di Bursa Efek Indonesia tahun 2013-2016. Pengambilan sampel dilakukan secara purposive sampling yaitu diperoleh sebanyak49 perusahaan. Teknik analisis menggunakan regresi linier berganda model quasi moderating dengan basis interaksi. Hasil penelitian menunjukkan CER dan ROA berpengaruh positif terhadap nilai perusahaan. Corporate governance terbukti memperkuat pengaruh ROA dan CER terhadap nilai perusahaan.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA Alfasadun, Alfasadun; Hardiningsih, Pancawati; Srimindarti, Ceacilia
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk mengetahui akuntabilitas pengelolaan dana desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Penelitian dilakukan di 22 desa wilayah kecamatan Pekalongan dengan jumlah sampel sebanyak 64 aparat desa yaitu kepala desa, sekretaris, bendahara, tim pelaksana kegiatan, badan musyawarah desa, dan kepala urusan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa belum sepenuhnya berjalan baik sesuai Permendagri Nomor 113 tahun 2014 dan Perbup Pekalongan tahun 2015. Tahap perencanaan masih orientasi pembangunan fisik. Tahap pelaksanaan dilakukan oleh tim pelaksana kegiatan bahwa kegiatan pembangunan tertib dan sesuai standar. Pada tahap penatausahaan bendahara desa belum sepenuhnya memiliki ketrampilan menggunakan aplikasi sistem. Tahap pelaporan kepala desa melaporkan realisasi penggunaan anggaran kepada bupati melalui SKPD terkait. Dan tahappertanggungjawaban kepala desa bertanggungjawab atas penggunaan anggaran kepada pemerintah daerah, badan musyawarah desa, dan masyarakat.
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 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i2.12758

Abstract

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.
PENGARUH KEPEMILIKAN INSTITUSI, SIZE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN LEVERAGE SEBAGAI PEMEDIASI (Studi pada Perusahaan Food and Beverage Periode 2013-2017) Lulukil Maknun, 14.05.52.0241; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the effect of institutional ownership, company size, and profitability on tax avoidance with leverage as a mediator. The sample in this study used 60 data from Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2013-2017 using the purposive sampling method. The analytical tool used is multiple linear regression test, model test, and hypothesis testing. Based on the research that has been done, the results of this study indicate that institutional ownership has ano significant negatif effect on leverage, the size of the company has a significant positive effect on leverage, profitability has a no significant positive effect on leverage, institutional ownership has a no significant positive effect on tax avoidance, the size of the company has a no significant positive effect on tax avoidance, profitability has a no significant positive effect on tax avoidance, leverage has a no significant positive effect on tax avoidance.
PENGARUH SUMBER DAYA APARATUR, KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS ALOKASI DANA DESA DI WILAYAH KECAMATAN UNDAAN KABUPATEN KUDUS Ignatia Kusuma Cahyani, 15.05.52.0124; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Village Fund Allocation is funds allocated from Regency or City governments to villages. Accountability in managing village fund allocation is very important. This requires the village government to manage village fund allocations in a professional, effective and efficient manner. The purpose of this study was to examine and analyze the influence of apparatus resources, organizational commitment and internal control over the accountability of village fund allocations in the Undaan District district of Kudus Regency . This study uses primary data by giving questionnaires to respondents. The population is the apparatus involved in the village fund allocation in Undaan District, Kudus Regency, which consists of 16 villages. The research sample was in accordance with the criteria which amounted to 83 respondents. The sampling technique used was purposive sampling and the data analysis tool used was multiple linear regression analysis using SPSS 24 for window. The results of the study show that apparatus resources have no effect on the accountability of village fund allocations, while organizational commitment and internal control have an effect on the accountability of village fund allocations.
Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang) Hardiningsih, Pancawati; O., Rachmawati Meita; Srimindarti, Ceacilia; Kristiana, Ida
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.4963

Abstract

This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK Lukitasari Winastuti, 11.05.52.0079; 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 research aims to analyse the influence of corporate governance, leverage, the size of company, sales growth to tax avoidance to companies that in the list Corporate Governance Perception Index. The sample in this study of 59 companies a period of 2011-2013, the next few samples eliminated due to a problem of heteroskedastisitas, so the sample size to 57. Relation and (or) influence between variables is described by using multiple regression analysis. Based on the result showed that variables that effect negatively the size of company, and sales growth, while the possitive effect on the corporate governance, and leverage of tax avoidance.Keywords: Tax Avoidance, Corporate Governance, Leverage, Size Of The Company, Sales Growth
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 company's 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 company's reputation in the eyes of the public in accordance.Keywords: Corporate Social Responsibiltiy, Tax Aggressiveness, Media Eksplosure
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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Abstract

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
PENGARUH KUALITAS LAYANAN DAN NIAT TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TAHUN PEMBINAAN WAJIB PAJAK (TPWP) SEBAGAI PEMODERASI (Studi Kasus Pada UMKM Kota Semarang) Amalia Rahmawati, 12.05.52.0001; 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 test and analyze the effect of tax quality service, intention, and year coaching the taxpayer on the tax compliance with years of coaching the taxpayer as moderating. The population in this study are personal tax payers list in Semarang that have UMKM. Sampling was done using purposive sampling method and sample size of 102 respondens. Personal tax payers list in Semarang that have UMKM. The primary data using moderating regression analisys model. The result showed that the tax quality service not significant positive on the tax compliance. Year coaching the taxpayer and intention a significant positive on the tax compliance. And year coaching the taxpayer moderating the effect intention on tax compliance.Keywords: Tax Quality Service, Intention, Year Coaching The Taxpayer, Tax Compliance
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.