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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Jurnal Akuntansi : Transparansi dan Akuntabilitas Economics and Digital Business Review JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA BULETIN BISNIS & MANAJEMEN (BBM) International Journal of Economics (IJEC) Golden Ratio of Data in Summary Indo-Fintech Intellectuals: Journal of Economics and Business JER PENG: Jurnal Ekonomi dan Manajemen
Fadjar Harimurti
Fakultas Ekonomi Univeritas Selamat Riyadi Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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PENGARUH STRATEGI BISNIS, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Windyasari, Natalia Kristiwi; Harimurti, Fadjar; Suharno, Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the influence of business strategy, executive character and company size on Tax Avoidance. This study studies food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used is secondary data. The study population was 19 companies by analyzing financial statements from 2014-2017 accessed by the IDX website, www.idx.co.id. The sampling technique uses purposive sampling technique with a sample of 10 companies. The data analysis tool uses Multiple Linear Regression. Based on the results of the study, the business strategy does not affect Tax Avoidance. The executive character variable does not affect Tax Avoidance. Company size variables have a significant positive effect on Tax Avoidance. Proobability Value F Test 0.006 < 0.05 means the selection of the right model. There is the influence of business strategy, executive character, size of the company on tax avoidance. The test results of the determination coefficient (R2) adjusted R2 is 0.229, which means that the influence of business strategy variables, executive character and firm size on tax avoidance is 22.9%.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PERUMDA PERGUDANGAN DAN ANEKA USAHA PEDARINGAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2014 – 2018 Febriana Gea, Stela Maris; Suharno, Suharno; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The government has a responsibility in digging every potential of the area in order to contribute to the acceptance of the local revenue independently. Local revenue can be said to be an influential source of acceptance in an area. If an area can properly compile the local revenue, financial availability to improve, develop, and organize regional autonomy will also be better too. This type of research is a descriptive analysis, with quantitative data types in the form of financial statements obtained from Perumda PAU Pedaringan and office of BPPKAD Surakarta. Data collection techniques using documentation, interviews, and library studies. This research analysis technique uses effectiveness analysis, contribution analysis, and calculation of ROA and ROE. The result of the effectiveness analysis in this study is the level of profit effectiveness Perumda PAU Pedaringan experienced a cycle of fluctuations from 2014 - 2018. The rate of profit contribution Perumda PAU Pedaringan was judges very less since 2014 - 2018. The level of health based on the calculation of ROA and ROE was reduced from 2014 - 2018.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BNI DAN BANK BRI PERIODE 2015 – 2017 Prastianingsih, Julia Eka; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the soundness of Bank BNI and Bank BRI in 2015 - 2017. This research uses descriptive research with a quantitative approach, using the RGEC approach (Risk Profile, Good Corporate Governance, Earning, Capital). The results of the assessment through the NPL ratio at BRI Bank were superior with an average value of 5.28% and obtained the title of Healthy, and BNI Bank with an average value of 5.09% obtaining a predicate for Healthy. The results of the assessment through the BRI Bank LDR ratio were superior with an average value of 85.02% with the title of Healthy, and Bank BNI with an average value of 92.11% with the title of Fairly Healthy. The factor of GCG of BRI Bank is very good while BNI Bank has the title of Healthy. Fator Earnings are assessed through ROA and NIM ratios. The results of the assessment through the ROA ratio on Bank BRI obtained an average score of 3.64% and obtained the title of Very Healthy, and Bank BNI obtained an average value of 2.55% with the title Very Healthy. The NIM ratio at Bank BRI with an average value of 10.21% with the title of Very Healthy, and Bank BNI with an average value of 7.56% with the title Very Healthy. The CAR factor in Bank BRI with an average value of 21.88% with the title Very Healthy, at BNI Bank with an average value of 19.46% with the title Very Healthy.
ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017 Susilowati, Wahyu Candra; Kristianto, Djoko; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis techniques in this study are the Altman Z-score method using 5 ratios, namely working capital to total asset ratio (X1), retained earnings to total asset ratio (X2), earnings before interest and taxes to total asset ratio (X3) , Book Value of Equity to Book Value of Liabilities (X4). The results showed that the financial condition of Islamic banks is in a healthy condition. This can be seen from the average value of Zscore Islamic banks in 2013 to 2017 the average value of zscore is above 2,60.
ANALISI FAKTOR-FAKTOR YANG PENGARUHI PAJAK DAERAH KABUPATEN EKS-KARESIDENAN SURAKARTA Gunawan, Shodhik Ade; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine the influence and analysis of PDRB, population, inflation and number of industries on the tax revenue of the ex-residency district of Surakarta. This study uses a survey method as an instrument. The population of this study is LKPD and BPS data of the Surakarta Ex-Residency District. Based on the purposive sampling method, the number of samples obtained was 35 data. This type of research used in this research is quantitative research with the aim to uncover the truth contained in this research problem with multiple regression testing and class assumption testing and data analysis to determine the quality used with the help of SPSS 25 software. The results of this study indicate that partially PDRB variable, Total Population, Inflation and Number of industries affect the Local Tax Revenue. This research is expected to be able to provide useful input for regional governments to synergize with each other to further increase Regional Tax Revenues.
PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Kasus pada Warung Susu Shi-Jack di Surakarta) Sari, Intan Prastika; Harimurti, Fadjar; Saptantinah, Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to implement an accounting system in the preparation of financial statements at the Shi Jack Milk Shop Jl. Captain Mulyadi, Surakarta based on Financial Accounting Standards (SAK). The results showed that the preparation of an accounting system based on Indonesian GAAP was carried out by compiling financial statements which include income statements and statements of financial position. The income statement is prepared in accordance with SAK EMKM as a reference used to prepare financial statements for small and medium businesses, so they can find out the amount of net income. The report on the financial position of the researcher compiled for Warung Shi Shi Jack contains information about assets and liabilities, so that it can be easier to prepare financial reports and see estimates that occur in daily company activities, so that management can control any company expenses to support its operations or operations.
PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo) Prabowo, Didik; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the study gained the conclusion that there was a significant positive influence on taxation sanctions on income tax revenues. There is a positive and significant influence on tax checks on income tax revenues. There is a significant positive influence of taxpayer compliance with income tax acceptance. There is a significant positive influence of taxpayer awareness towards income tax acceptance.
PENGARUH KINERJA KEUANGAN DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Dewangga, Cipta; Saptantinah, Dewi; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Harga saham adalah uang yang akan dikeluarkan oleh pihak investor untuk memdapatkan bukti kepemilikan suatu perusahaan yang dapat diperolah dari pasar model. Tujuan panelitian ini untuk mengetehui (1) Apa Pengaruh current ratio tarhadap harga saham (2) Apa pengaruh return on equity terhadap harga saham (3) Apa pengaruh nilai tukar terhadap harga saham (4) Apa pengaruh suku bunga terhadap harga saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang di terbitkan oleh perusahaan dan telah diaudit yang berasal dari Bursa Efek Indonesia (BEI). Populasindalamnpenelitian ini adalah perusahaan manufaktur selama pariode pengamatan 2014-2018. Berdasarkan hasil analisis data pengeruh current ratio terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh return on equity terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh nilai tukar terhadap harga saham diperoleh koefisien negatif dan tidak signifikan dan pengaruh suku bunga terhadap harga saham diperoleh koefisien negatif dan signifikan. Saran dalam penelitian ini adalah untuk memperluas objeknpenelitian pada perusahaan pertambangan di BEI, memakai bentang waktu penelitian lebih panjang dan menambah variabel lain dalam penelitian selanjutnya.
PENGARUH LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDY KASUS PADA PERUSAHAAN KONTRUKSI DAN REAL ESTATE YANG TERDAFTAR PADA BEI TAHUN 2014-2018) Pristanti, Apriliya; Harimurti, Fadjar; Suharno, Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Effective tax rate (ETR) is basically a presentation of the amount of tax rates borne by the company. This study aims to examine and analyze the effect of Leverage, Profitability, and Capital Intensity Ratio on the Effective Tax Rate. The population in this study is the Construction and Real Estate Companies in the Indonesia Stock Exchange in 2014-2018. The population of this research is 48 Construction and Real Estate companies in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, selected companies as many as 20 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that leverage has a positive and significant effect on the Effective Tax Rate. Profitability has a negative and significant effect on Effective Tax Rate. Capital Intensity Ratio has no effect on the Effective Tax Rate. The benefit of this research is that it can broaden horizons and at the same time gain knowledge about leverage, profitability, capital intensity ratio to the effective tax rate.
PENGARUH PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Ratsianingrum, Endah; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of taxes, bonus mechanisms, and company size on transfer pricing. This type of research is a case study, the type of data used is quantitative data. Datansourcenusednsecondaryndata. The population of.companiesnin thenconsumer goodsnindustry.sectornlisted on the Indonesia Stock Exchange (IDX) in 2014-2018 totaled 42 companies. Samples ofn14 companies for 5 years.with.a.purposive.sampling.method. Collection.techniques.using documen tation and study of literature. The classical assumption test results indicate that all variables have escaped multicollinearity, heteroscedasticity, autocorrelation and normal distribution disorders. Regression analysis of the effects of taxation obtained, and the bonus mechanism have a positive effect, while firmnsize has a negative effect on transfer pricing. T test results, tax (X1), bonus mechanism (X2), and company.size (X3) partiallynhave a significantneffect on transfer pricing (Y). The resultnof F testnshows that the modelnused isncorrect. The coefficient of determination shows the tax variables, bonus mechanism, and company size contribute to the influence of transfer pricing 99,9% and thenremaining 0,1% is influencednby othernvariables notnexamined.
Co-Authors Ababil, Yunita Aguarelia, Lala Agus Setiyawan Anggita Fitriana, Ayu Nanda Riski Anggrahini, Fitria ani ani Aprilyani, Faradina Wahyu Ardiastuti, Yuana Ariastuti, Fitri Aris Eddy Sarwono Atmaja, Dinar Pratiwi Putri Azizah, Laila Nur Bambang Widarno Defitria, Anla Dina Dewangga, Cipta Dewi Saptantinah Puji Astuti DEWI SAPTANTINAH PUJI ASTUTI Dewi, Faesa Puspita DJOKO KRISTIANTO Dyah Ayu Wulandari Eddy, Aris Eryanti, Rahma Fadillah, Bintang Febriana Gea, Stela Maris Firdaus, Rizqi Romadhani Ati Fitriani, Astrit Dwi Fredinan Yulianda Gunawan, Shodhik Ade Handayani, Eka Puspita Handayani, Muji Indriani, Lukita Jayanti, Zeny Junianto, Setiawan Kasidin, Kasidin Khasanah, Winda Nur Khotimah, Rina Khusnul Kristanto, Djoko Kristawati, Erika Wahyu Kuryana, Aviani Kusumaningrum, Ephy Kusumaningsari, Brina Lathifah, Anis Muliasari, Erika Mulyani, Novi Tri Nasriah, Ainun Ningsih, Rahayu Mulya Nur Hidayati Nuralamsah, Muhammad Nurul ’Aini, Annisa Prabowo, Didik Prananda, Ismail Septin Prastianingsih, Julia Eka Pratiwi, Maharani Putri Pristanti, Apriliya Putra, Anggi Priandita Putri, Melati Pesona Ratsianingrum, Endah Revitasari, Desya Noveria Riski Rohmadani, Novi Yaya Rispantyo Rispantyo Rispantyo, Rispantyo S.Pd. M Kes I Ketut Sudiana . Safitri, Priyanis Wahyu Salma, Shanti Alifah Saptantinah P, Dewi Saptantinah P.A, Dewi Saptantinah, Dewi Saputri, Inneke Ryan Sari, Intan Prastika Sari, Widi Nurindah Sarwono, Aris Edi Sarwono, Aris Edy Setyani, Rini Siti Nur Aini, Siti Nur Sofi, Fala Sifatu SPA, Dewi Sriyanto Sriyanto Suharno Suharno Sukmawati Sukmawati Sulistia Ningsih, Sulistia Sunarti Suratno, Achmad Wisnu Abdulloh Susilowati, Wahyu Candra Sutianingsih, Sutianingsih Tia Yuliawati Tomiriyyah, Lilik Agiant Purwira Wahyu Budi Santoso Windyasari, Natalia Kristiwi Wulandari Wulandari Yektiningsih, Chucu Khotijah