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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 MODAL INTELEKTUAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABLE INTERVENING Ravenski Nadia Friesta, 13.05.52.0199; 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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Value of the company describe the good or bad management in managing the company, because of the decisions taken will affect the decisions and impact on the value of the company. The Purpose of this study is to examined the effect of Intelectual Capital and Corporate Social Responsibility to the company value with Earning Per Share as an intervening variable. The samples used in this study is the banking companies listed on the Indonesia Stock Exchange (IDX) on 2013-2015. Based on purposive sampling method obtained by 65 companies. This study used multiple linear regression with path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the Company value and Corporate social responsibility has no effect to the companay value. Earning per share as the mediation variable can’t influence the relation of intelectual capital to the company value.Keywords: Intellectual Capital, Corporate Social Responsibility, Earning Per Share, Company Value
ANALISIS RETURN ON ASSET (ROA) DAN DEBT TO EQUITY (DER), TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Haniatus Sa’diyah, 13.05.62.0009; 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 is a research that analysize return on asset (roa) and debt to equity (der), against company value with corporate social responsibility (csr) as a moderating variable in companies listed in Indonesia’s stock exchange of garment and textile sectors. Sampling method using purposive sampling with research period of 2012 until 2014. The sampel used consisted of 17 companies listed on the BEI. And the method of numerical analysis is formulated to the hypothesis. The results of the study showed that positive ROA, DER and CSR have no significant positive effect on firm value. While CSR is able to moderate the influence of ROA on company value.Keywords: Return On Asset, Leverage, Corporate Social Responsibility, and The Value of The Company
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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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.
PENGARUH TEMPORARY DIFFERENCE, PERMANENT DIFFERENCE, DAN LEVERAGE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI PEMODERASI Umi Nur Arofah, 13.05.52.0075; 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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Book Tax Difference occurs because there is a difference between financial reporting and tax reporting in terms of accounting principles, accounting methods and procedures, income and expense recognition, and income and expense treatment. Due to the emergence of the difference will lead to profit growth will increase or decrease. While leverage aims to steer the extent to which debt is used in the company. Profit growth may be affected by the components referring to PSAK 46 regarding income tax and IAS 12 on income tax ie deferred tax due to temporary taxable difference. The purpose of this research is to know temporary, permanent difference and leverage to profit growth with small and large book tax differences as moderator. With the sample of research is manufacturing company Food and Beverage sector, as many as 20 manufacturing companies listing on BEI in 2012 until 2016. Data analysis using moderate analysis regression with the base of absolute difference .. The results showed that temporary differences and leverage have a significant positive effect on profit growth. permanent difference has a significant negative effect on profit growth. small and large book tax differences is a moderating variable.Keywords: Temporary difference, permanent difference, leverage, small and large book tax differences, profit growth
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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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 company's 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 KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, DAN PEMAHAMAN PERPAJAKAN TERHADAP PERSEPSI TAX EVASION ( STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA SEMARANG TIMUR ) Afri Mei Saputra, 13.05.52.0107; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to analyze the influence of justice, taxation system, discrimination, and understanding taxation against tax evasion perception. The sample in this study is a corporate taxpayer registered in the East Semarang KPP. Retrieval technique using Convinience Sampling counted 98 taxpayers of agencies. Data processing using SPSS version 23 with multiple linear regression analysis techniques. Based on the results of the analysis shows understanding of taxation has a significant negative effect on the perception of tax evasion. The system of taxation, discrimination and justice is negative not significant to the tax evasion. Keywords: Understanding taxation, taxation system, discrimination, justice, tax evasion.
“AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (Studi Wilayah Desa Kecamatan Pemalang Kabupaten Pemalang) Tahun 2015 S/D 2016” Anggit Wahyu Pambudi., 14.05.52.0236; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to determine accountability of village fund allocation management in three stages: planning, implementation, and accountability stages. The study was conducted in 13 villages of Pemalang sub-district with a total sample of 67 village officials who have authority in village financial management especially ADD. Associated village officials are village head, secretary, treasurer, head section and head of affairs. The results show that the village financial management has been running well according to the Miniser of Home Affairs Regulation No. 113 of 2014 and the Regulation of Regent Pemalang No. 58 year 2015. At the planning stage of village goverment is open to the community and involve the community in planning activities. The implementation stage is carried out by the implementing team of activity that the development activities are orderly and in accordance with the standards. And the responbility of the village head is responsible for the use of the budget to the local goverment, village councils, and the community. Keywords: Accountability, Village Fund Allocation, Planning Stage, Implementation Phase, Responsibility Stage
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Intan Isnaeni, 14.05.52.0096; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine and analyze the effect of profitability, capital structure and managerial ownership on firm value.This type of research uses empirical studies. This research was carried out using documentation method using data from the Indonesia Capital Market Directory (ICMD) and the financial statements of manufacturing companies. Samples were taken using purposive sampling technique. The sample consisted of 143 observations from 466 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The data analysis technique used is Multiple Regression Analysis.The results showed that the profitability variable had a significant effect on firm value, capital structure variables had a significant effect on firm value, while managerial ownership had no effect on firm value. Keywords: Profitability, Capital Structure, Managerial Ownership, and Company Value
PENGARUH PENYAJIAN LAPORAN KEUANGAN, VALUE FOR MONEY, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Kasus SKPD Pemerintah Daerah Kabupaten Pekalongan Tahun 2018) Sri Mulyani, 14.05.52.0283; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study is intended to identify the impact of presentation of the financial statement, value for money, the internal control, and the accessibility to the financial statement on the accountability of the regional financial management. This study was conducted at SKPD of Pekalongan Regency. This study is a quantitative one, in which primary data were used. The respondents were the staff of the financial division and financial administrative division employed at each department ‘satuan kerja perangkat daerah’ of Pekalongan Regency. The convenience sampling technique was used and 93 respondents were involved. The data were collected through survey using the questionnaire distributed to the respondents. The data scale was measured using likert scale. Analyzes influence between variable by using method of multiple linear regression analysis. The results of the study showed that presentation of the financial statement, the internal control, and the accessibility to the financial statement positively affected the accountability of the regional financial management. Value for money no affect the accountability of the regional financial management. Keywords:Presentation Of The Financial Statement, Value For Money, The Internal Control, The Accessibility To The Financial Statement And Accountability Of The Regional Financial Management
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.