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All Journal Jurnal Akuntansi Indonesia Jurnal Bisnis dan Ekonomi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Transformatika MEDIA Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Journal of Economic, Management, Accounting and Technology (JEMATech) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Inovasi Ekonomi Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Abdidas EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Journal of Accounting, Management, and Economics Research : Ijamer
Yulita Setiawanta
Program Studi Akuntansi, Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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DAMPAK Psl. 7 atas UU NO. 36 TAHUN 2008 TERHADAP PELAKSANAAN PMK NO. 137/PMK.05/2005 PADA PENGENAAN PPH PASAL 21ATAS PEGAWAI TETAP Yulita Setiawanta
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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Abstract

Taxation Laws change frequently implicates the part of the pattern of self assestment System which adopted by the tax law in Indonesia. Especially the imposition of income tax article  21 about regular employee. The changes are also properly considered by the Government in order to fill the state income derived from non-oil and gas sector that has been the main source of the income, annually. A change in income tax article 21 of regular employees although not individually significant, but when added together aggregately  with certain assumption,  it will achieve considerable value. It has also been consciously recognized by government, however, if the assumption of obedience taxpayer increases and the number of taxpayers is also in a good growth, the state income tax also does not decline, but it will  expected to  increase. An individual taxpayer or a regular employee, especially who receive only from one main source of income becomes a little bit helped by the reduction of  taxes that must be paid  in each tax period.
Evaluasi Kualitas Sistem, Informasi dan Layanan Website Perguruan Tinggi sebagai Media Informasi Pemangku Kepentingan Yulita Setiawanta; Melati Oktafiyani
Jurnal Bisnis dan Ekonomi Vol 27 No 2 (2020): Vol. 27 No. 2 EDISI SEPTEMBER 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study is aim to empirically the relationship between the statement on the readiness of the forms of statements related to communication, information and information dissemination on the research results of the satisfaction of users of information systems so that an understanding can be reached between the standard statement at an optimal value with the results of this study later. The data collection used in this study is survey method. The samples were undergraduate accounting students of Dian Nuswantoro University. The sample used in this study was representativeness with the Slovin formula and simple random sampling. Multiple linear regression as a data analysis tool. The results showed that the quality of information, system quality, service quality have an effect on the user satisfaction of Accounting Department’s website of Dian Nuswantoro University.
Does Good Corporate Governance Able to Moderate The Relationship of Financial Performance Towards Firm Value? Yulita Setiawanta
AKRUAL: JURNAL AKUNTANSI Vol 11 No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p9-20

Abstract

This study aims to find out explicitly whether good corporate governance is able to moderate the relationship between financial performance and firm value that occurs in companies listed on the Indonesian stock exchange. Research was conducted on food and beverage companies in 2008 - 2017. The 10-year observation period obtained 50 observational data. By using Warppls 6.0 in processing observational data, the results show that financial performance has an influence on the value of the company. This research also proves that good corporate governance proxied by share ownership by company leaders is able to positively moderate the effect of financial performance on firm value, but not for institutional share ownership. In this case it can be said that the greater the dominance of the owner in corporate governance, the more positive the opportunity to obtain financial performance and the firm value becomes easier to achieve. 
Apakah sinyal kinerja keuangan masih terkonfirmasi? : Studi empiris lembaga keuangan di PT. BEI Yulita Setiawanta; Much Azizium Hakim
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.947 KB) | DOI: 10.24914/jeb.v22i2.2048

Abstract

Many previous studies have stated that financial performance such as capital structure, company growth and profitability can influence the firm value. These results confirm the existence of signal theory in the activities of investors in the Indonesian capital market. Based on past studies, this study aims to prove the confirmation of the signal theory again. This research was conducted on issuers of financial and banking institutions that have been listed on the Indonesia Stock Exchange at the end of 2016, starting with the study period from 2014 to 2016. With purposive sampling, identification was conducted to determine the number of samples used and the authors obtained 17 issuers as samples. Data analysis technique uses multiple linear regression analysis.The results of this study prove partially that the capital structure, and profitability affect the firm value, but not for the growth of the company. Based on these findings it can be stated also that in the case of this study the signal theory was declared quite effective confirmed working on the sample companies in this study, especially in the observation period, This is reflected by two of the three variables that significantly influence to the firm value as a reflection of investor responses from signals that informed by the sample company.
UPGRADING GURU-GURU RAUDHATUL ATHFAL (RA) SEMARANG TIMUR UNTUK MENINGKATKAN KUALITAS MANAJEMEN KEUANGAN BERBASIS IT Melati Oktafiyani; Yulita Setiawanta
ABDIMAS UNWAHAS Vol 6, No 2 (2021)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v6i2.5542

Abstract

Manajemen dalam suatu organisasi adalah kegiatan yang mencerminkan bagaimana kemampuan suatu organisasi dalam mengelola siklus operasionalnya, mengelola dokumen dan laporan yang informasinya dapat dimanfaatkan oleh pihak-pihak yang berkepentingan secara efektif dan efisien. Raudhatul Athfal (RA) sebagai salah satu organisasi untuk pendidikan formal anak usia dini dihimbau untuk selalu memenuhi Standar Nasional PAUD baik dalam manajemen/pengelolaan lembaganya, sumber daya manusia, maupun sistem pendidikannya. Manajemen atau tata kelola keuangan akademik RA menjadi salah satu siklus operasional yang sangat penting dalam rangka menciptakan RA yang berkualitas dan memenuhi standar nasional. Oleh karena itu, upgrading atau peningkatan kualitas atau mutu sumber daya dari RA, khususnya guru- guru menjadi langkah awal untuk perbaikan kualitas sumber daya manusia yang akan berdampak pada perbaikan pengelolaan atau manajemen suatu organisasi. Diharapkan daengan adanya kegiatan pelatihan pemanfaatan teknologi informasi dengan microsoft office, khususnya microsoft excel yang akan diikuti oleh guru-guru RA yang tergabung dalam Ikatan Guru Raudhatul Athfal (IGRA) ini dapat meningkatkan pengetahuan dan ketrampilan dalam tata kelola keuangan berbasis teknologi, dimulai dari pembuatan data base keuangan akademik, pembukuan sederhana, pelaporan keuangan, hingga pertanggung jawaban atas laporan keuangan. Hasil dari kegiatan ini yaitu Peningkatan dalam pemahaman dan pengoperasian fungsi-fungsi dalam Microsoft Office Excel yang dapat digunakan untuk penyusunan administrasi keuangan (laporan keuangan) sederhanaKata kunci: Ikatan Guru Raudhatul Alfath, Manajemen Keuangan, Teknologi, Upgrading 
Balanced Scorecard: Learning and Growth Perspective St. Dwiarso Utomo; Zaky Machmuddah; Yulita Setiawanta
Jurnal Inovasi Ekonomi Vol. 4 No. 02 (2019)
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v4i02.9852

Abstract

The purpose of the research is to find an empirical evidence concerning the implementation of learning and growth perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBSS) and to find factors supporting and being handicap of implementation of learning and growth perspective of BSC. The research will widen the object scope being able to be approached by BSC. It is a case study research. Qualitative research design is conducted using semi-structured interviews with 12 respondents from different stakeholders. Research findings showed that principally learning and growth perspective of BSC and attributes in strategy map of BSC have been implemented well in some levels of management in AIMBSS. Besides, the research found supporting factors of implementation of learning and growth perspective of BSC in AIMBSS, namely: strong commitment from management to adapt the change and most of employees are ready to adjust themselves with the change. Meanwhile, handicapped factor of implementation of learning and growth perspective of BSC in AIMBSS is resistant from certain employees. It causes the effectivity of system. For future research, it is suggested to add the number of research object so that the generalization of the research findings can be gained.
Pengaruh Likuiditas, Aktivitas, dan Penilaian Pasar Terhadap Harga Saham Farisqie Yudha Pramukti; Yulita Setiawanta
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4373

Abstract

This research was purpose to analyze the effect of liquidity, activity, and market valuation on stock price from 11 samples of the Food and Baverages sub-sector companies listed on the IDX in the period 2016-2019. The types of financial ratios analyzed are Total Assets Turn Over, Earning per Share, and Current Ratio as independent variable and stock price as dependent variable. Purposive sampling method as sampling methodology and multiple linear regression method is used as statistical method in this research. From the results it can be shown that Earning per Share, Total Assets Turn Over, and Current Ratio in a simultaneous way have a significant effect to predict the stock prices. Partially the Total Assets Turn Over variable has a significant negative effect on predicting stock prices, and Earning per Share has a significant positive effect on predicting stock prices. Meanwhile Current Ratio has a negative and insignificant effect on predicting stock prices
Edukasi Pendaftaran, Penghitungan, Penyetoran dan Pelaporan Pajak Penghasilan Bagi Pelaku UMKM untuk Meningkatkan Kesadaran Wajib Pajak Ratnawati, Juli; Yulita Setiawanta; Dian Festiana Hadi Saputro
Jurnal Abdidas Vol. 5 No. 3 (2024): June, Pages 97 - 300
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v5i3.925

Abstract

Rendahnya tingkat kepatuhan pajak di lingkungan UMKM menandakan kebutuhan akan pendekatan pendidikan yang lebih komprehensif mengenai proses penghitungan dan pelunasan pajak dengan akurat. Hal ini bertujuan untuk memberi pemahaman yang lebih mendalam kepada UMKM tentang tanggung jawab mereka dalam hal perpajakan, serta untuk menggerakkan kontribusi positif mereka terhadap perkembangan ekonomi secara menyeluruh. Dalam konteks ini, kegiatan pengabdian kepada masyarakat dirancang dengan tujuan utama memberikan pengetahuan yang lebih luas kepada UMKM mengenai proses pendaftaran, penghitungan, pelunasan, dan pelaporan Pajak UMKM. Metode yang dipilih untuk mencapai tujuan ini melibatkan undangan kepada para pelaku UMKM, diikuti dengan penyelenggaraan sesi sosialisasi yang interaktif dan partisipatif. Sesuai dengan pendekatan ini, demonstrasi dilakukan dengan menyajikan studi kasus yang relevan, dan latihan perhitungan serta pelunasan pajak langsung terlibat. Melalui diskusi tanya-jawab yang diperkenankan, diharapkan peserta dapat lebih efektif memahami konsep-konsep perpajakan yang disampaikan. Dengan demikian, hasil yang diharapkan dari kegiatan ini adalah bahwa para pelaku UMKM akan memperoleh pemahaman yang lebih baik tentang kewajiban mereka sebagai wajib pajak. Dengan peningkatan pemahaman ini, diharapkan mereka akan secara teratur dan efektif menjalankan tanggung jawab mereka dalam hal kewajiban pajak, sehingga mampu berkontribusi secara signifikan terhadap pertumbuhan ekonomi yang berkelanjutan.
Pengaruh Pemanfaatan Teknologi, Kompetensi Sumber Daya Manusia, Dan Tingkat Pendidikan Terhadap Efektivitas SIA Maharani, Nabila Putri; Suhartono, Entot; Setiawanta, Yulita; Durya, Ngurah Pandji Mertha Agung
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i1.8684

Abstract

Kualitas pelayanan yang dianggap kurang optimal pada Bank Jateng dapat muncul dari berbagai faktor,seperti lambatnya respons terhadap kebutuhan nasabah, kesulitan dalam akses informasi, ataukegagalan dalam menangani transaksi dengan efisien. Penelitian ini bertujuan untuk menganalisispengaruh pemanfaatan teknologi, kompetensi sumber daya manusia, dan tingkat pendidikan terhadapefektivitas sistem informasi akuntansi di Bank Jateng Cabang Utama. Pengumpulan data dilakukanmelalui kuesioner dengan populasi sebanyak 144 responden dan sampel sebanyak 70 responden yangdipilih menggunakan metode purposive sampling. Metode analisis yang digunakan adalah regresi linearberganda dengan menggunakan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwapemanfaatan teknologi, kompetensi sumber daya manusia, dan tingkat pendidikan secara signifikanmemengaruhi efektivitas sistem informasi akuntansi di Bank Jateng Cabang Utama.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SUB INDUSTRI PROCESSED FOODS Adinda Rizki Ramadhiani; Triono, Hermawan; Setiawanta, Yulita
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9631

Abstract

Harga saham di pasar modal mengalami fluktuasi yang berubah-ubah, Kondisi pasar sahamatau performa saham di bursa efek dapat dilihat melalui Indeks Harga Saham Gabungan(IHSG), dimana investor dapat memantau pergerakan harga saham. Penelitian ini bertujuan untuk mengetahui profitabilitas , leverage dan ukuran perusahaan terhadap nilai peusahaan. Penelitianmemakai metodologi kuantitatif, memanfaatkan teknik analisis statistik untuk menguji danmengevaluasi hipotesis yang diberikan. Populasi pada penelitian ini ada perusahaan sub industryprocessed foods yang terdaftar di Bursa Efek Indonesia. Sampel yang dikumpulkan 22 perusahaanindustri makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Hasilpenelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan,leverage berpengaruh signifikan terhadap nilai perusahaan dan ukuran perusahaan tidak berpengaruhsignifikan terhadap nilai perusahaan.
Co-Authors Adinda Rizki Ramadhiani Agus Prayitno AGUS PURWANTO Amjad Ali Aryanto, Vincent Didiek Wiet Bambang Minarso, Bambang Budi Widjajanto Dian Festiana Hadi Saputro Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo Enny Susilowati Mardjono Entot Suhartono Farisqie Yudha Pramukti Febriani, Popy Erlinda Hakim, Much Azizum Hartanti, Indiana Bella Ichwan Setiarso, Ichwan Imam Nuryanto Imang Dapit Pamungkas Juli Ratnawati Karis Widyatmoko Khayati, Putri Aisah Kusumaningrum, Lely Kusumaningrum Machmuddah, Zaky Maharani, Nabila Putri Melati Oktafiyani Mertha Agung Durya, Ngurah Pandji Much Azizium Hakim Nanda Ayu Hafsari Nila Tristiarini Oktoriza, Linda Ayu Pandji Mertha Agung Durya, Ngurah Prawitasari, Dian Puspita Sari, Raden Ayu Aminah Rizkia Setiawan, Aries St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Susanto, Aurelia Triono, Hermawan Wisit Rittiboonchai Wuri Septiani Yenny Ernitawati Zaky Mahmuddah