Article Per Year (5 Year)
p-Index From 2021 - 2026
12.987
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Jurnal Ekonomi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi ACCOUNTABILITY PROSIDING Jurnal Ilmu Ekonomi ASET Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER MUSLIM HERITAGE: JURNAL DIALOG ISLAM DENGAN REALITAS Jurnal Akuntansi Bisnis Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Artificial Intelligence Research Al Tijarah Jurnal EMT KITA Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) EBSJ Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis Indonesian Journal for Health Sciences (IJHS) JURNAL MANAJEMEN BISNIS Jurnal STIE Semarang (Edisi Elektronik) ACCRUALS (Accounting Research Journal of Sutaatmadja) Iqtishoduna: Jurnal Ekonomi Islam Jurnal Pengabdian Dharma Laksana JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Indonesia Accounting Journal POINT International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi SOLUSI Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Budimas : Jurnal Pengabdian Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Ilmiah ASET Quantitative Economics and Management Studies International Journal of Social and Management Studies (IJOSMAS) Adbis : Jurnal Administrasi dan Bisnis Jurnal Ekonomi Efektif Journal of Social Responsibility Projects by Higher Education Forum Jurnal Abdimas Bina Bangsa JURNAL LENTERA AKUNTANSI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Golden Ratio of Finance Management Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) BanKu: Jurnal Perbankan dan Keuangan JURNAL ABDIKARYASAKTI Mamangan Social Science Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Sustainable Business Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics, Entrepreneurship, Management Business and Accounting Muslim Heritage Indo-Fintech Intellectuals: Journal of Economics and Business Tematik Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Jurnal International Economic Sharia Advances in Environmental Innovation (ANEVA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Advances in Educational Innovation Economics and Digital Business Review
Ardiani Ika Sulistyawati
Univesritas Semarang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Public Health Social Sciences Other

Published : 161 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : ebsj

 1 
Motor Vehicle Tax Compliance Levels: An Empirical Study And The Determining Factors Lulus Prapti N. S. Surjanti; Dwi Widi Pratito Sri Nugroho; Ardiani Ika Sulistyawati
Economics and Business Solutions Journal Vol. 2 No. 2 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.324 KB) | DOI: 10.26623/ebsj.v2i2.1178

Abstract

Tax is the biggest income for the state and one of taxes which imposed on taxpayers is motor vehicle tax. Normatively, for all citizens who have fulfilled the requirements as taxpayers and have motor vehicles, they should not forget to pay the tax. But in reality, there are still many taxpayers who have not complied and fulfilled their tax obligations. The aim of this study is to analyze the effect of the application of administrative penalty, awareness of taxpayers, interest rates on tax penalties, and tax payment procedure on the level of taxpayer compliance. We used accidental sampling method on motor vehicles tax payer to determine the sample. There are 144 taxpayer respondents who are willing to participate and whose data can be processed. Multi linear regression was used to test the hypothesis. The findings of this study indicate that the interest rates on tax penalties have the greatest influence on motor vehicle taxpayer compliance. While the awareness factor of taxpayers actually has the smallest influence on taxpayer compliance.
The Empirical Study Of The External Auditor Selection Ardiani Ika Sulistyawati; Arriani Agustina
Economics and Business Solutions Journal Vol. 3 No. 1 (2019): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.644 KB) | DOI: 10.26623/ebsj.v3i1.1491

Abstract

This study aims to examine the influence of good corporate governance and the characteristics of the company on the external auditor selection empirically. The companies need to pay attention to the factors that influence the external auditor selection in order to obtain a high quality auditor. This study was conducted at the companies listed on the Indonesia Stock Exchange (IDX) and follows the Corporate Governance Perception Index (CGPI) in the year 2010-2014. The total sample of 35 was obtained by using the purposive sampling method. The dependent variable used was the external auditor selection, while the independent variable used was good corporate governance, the size of the company, profitability, leverage, and audit fees. The logistic regression analysis method was used to examine the hypothesis of this study. The results of this study showed that variable corporate governance, leverage and audit fees did not have a significant effect on the external auditor selection. While the variable size of the company and the profitability had a significant effect on the external auditor selection.
Conflict Management Model of Financial Accounting System: Applicated in Semarang Regional Government Saifudin Saifudin; Sulistyawati Ika Ardiani
Economics and Business Solutions Journal Vol. 4 No. 2 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v4i2.2791

Abstract

The purpose of this study was to determine the effect of organizational behavioral factors, cognitive and affective conflict against regional financial accounting system usefulness and behavioral factors influence the organization of cognitive and affective conflict and behavioral factors influence the organization of the usefulness regional financial accounting system intervening by the presence of cognitive and affective conflict. The influence of behavior factors were superiors support, clarity of purpose and training. The study was conducted at the sub-district and department employees in Semarang. The population is some sub-district and department employees who work on the financial section. Analysis of the data in this research was using Partial Least Square (PLS) method. The results of this study indicate a positive influence of organizational factors on the usability of Regional Financial Accounting System and cognitive conflict and there is a positive effect of cognitive conflict with usability Regional Financial Accounting System. Organizational factors negatively affect affective conflict and affective conflict negatively affects the usefulness of Regional Financial Accounting System.
An Empirical Review of Audit Delay : Firm Size as Moderating Variable Ardiani Ika Sulistyawati; Willyanto Kartiko Kusumo; Arief Himawan Dwi Nugroho; Hernandi Julius
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12048

Abstract

This study aims to investigate the influence of auditor quality and company profitability on audit delay, with company size serving as a moderating variable. A quantitative research approach is employed, utilizing audited financial report data from manufacturing firms listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sample is selected using a purposive sampling technique, comprising 127 companies over a three-year observation period, resulting in a total of 381 observations. The analysis is conducted using multiple regression and moderated regression analysis (MRA), processed with SPSS version 25. The findings reveal that auditor quality does not significantly affect audit delay, whereas profitability and company size exert a significant influence on audit delay. Furthermore, company size does not moderate the relationship between auditor quality and profitability on audit delay
Co-Authors Abdul Karim Adhitya Hendra Adijati Utaminingsih Agusrina, Yohana Ahmad Haris Albertus Wijaya Kurniawan Alfiana Amaral, Leonardo Bele Bau Ammeruddin Shah Suboh Anbrilla Andarista Puji Rahayu Anik Puji Lestari Anita Mustika Sari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprih Santoso Aprilia Kurniawati Aprilia Qadriatin Aprilia Yulianti, Sisi Arief Himawan Dwi Nugroho Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Arriani Agustina Arum Sasi Andayani Ayu Fitriani Bambang Minarso, Bambang Christantius Dwiatmadja Dede Hertina Dedy Christiyanto Dedy Restu Nugroho Dela Oktaviani Putri Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dipa Teruna Awaloedin Dita Mawar Indrasti Dwi Fitriani Dzikriyah Dzikriyah Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Enggal - Prayugo Ericke Fridatien Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Fransiska Nanda Kristianti Kiswanto Fricy O Rumintjap Gehad Mohammed Sultan Saif Gina Sonia Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernandi Julius Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indrayani, Rejeki Ari Intan Ayuningtyas Intan Ayuningtyas Intan Sujarwati Josephine Andrea Wibowo Kesi Widjajanti Khoiriyah Khoiriyah Kurnia Rina Ariani Kurniawan Eko Prasetyo Kusnilawati, Nunik Kusumo, Willyanto Kartiko Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji Lestari, Rohmini Indah Lestari, Rr. Dian Indriana Tri Liana Rokhawati Liki Melati Linda Kusuma Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Martins, Celeste Maria Mey Ayu Lestari Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Muhtar Sapiri Muklis Muklis Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nur Hidayat Nurul Khamim Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Pitri Sheli Indarwati Prapti, Lulus Prastiti, Dina Sita Pratito, Dwi Widi Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Putro, Rizki Listyono Rachmawati, Ika Anis Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizkiana, Citra Rizky Laelatul Fatmawati Rokhawati, Liana Rosyati Rosyati Rosyati Rosyati, Rosyati Sabilla, Rahma Isna Saddewisasi, Wyati Saifudin Saifudin Septi Ratnasari Septiana, Shella Sholeh Kusdianto Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Sujarwati, Intan Sujito Supramono Supramono Supramono Supramono Supramono Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Trifena Ayu Anggreini Utami Utami Vensy Vydia Wahdi, Nir Setyo Wahdi, Nirsetyo Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Yuliani Indah Yulianti Yulianti Yulianti Yuliyanti Yuliyanti Yunu Kurnelia Yuliana