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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) Jurnal Mamangan 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 Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis Fokus Ekonomi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) EBSJ Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SENTRALISASI BBM (Buletin Bisnis dan Manajemen) 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) 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 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) Sustainable Business Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen 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
Ardiani Ika Sulistyawati
Universitas Semarang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI PELAKU UMKM DI DESA TEGALARUM KECAMATAN MRANGGEN KABUPATEN DEMAK Edy Mulyantomo; Ardiani Ika Sulistyawati; Dian Triyani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.2255

Abstract

Khalayak sasaran kegiatan pengabdian kepada masyarakat ini adalah para pelaku UMKM yang ada di Desa Tegalarum Kecamatan Mranggen Kabupaten Demak. Permasalahan utama yang dihadapi oleh para pelaku UMKM ini adalah pernah melakukan pencatatan transaksi keuangan secara sederhana dan kronologis sehingga tidak dapat diketahui kondisi keuangan dan perkembangan usaha yang dilakukan. Oleh karena itu tujuan dilakukannya kegiatan pengabdian kepada masyarakat ini adalah memberikan pengetahuan dan pemahaman dan juga pelatihan tentang pentingnya pencatatan transaksi yang terjadi pada UMKM. Kegiatan ini menggunakan metode penyuluhan dan juga pelatihan contoh transaksi usaha secara sederhana. Dengan kegiatan ini, diharapkan dapat meningkatkan pemahaman, pengetahuan dan keterampilan di bidang pembukuan sederhana pada para pelaku UMKM. Kata kunci : pencatatan, transaksi ekonomi, UMKM
REAKSI PASAR TERHADAP INFORMASI ARUS KAS DENGAN VOLUME PERDAGANGAN SEBAGAI VARIABEL MEDIASI Albertus Wijaya Kurniawan; Indarto Indarto; Ardiani Ika S
Jurnal Riset Ekonomi dan Bisnis Vol 14, No 2 (2021): AGUSTUS
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v14i2.4246

Abstract

This study aims to examine whether the information of cash flows reflected in Cash flow ratio used by investors to make investment decision, reflected in trade volume activity and the companies’ stock return. Multiple regression analysis is used to examine the data on the companies listed into LQ 45 index for period 2017 - 2019. The result reveals that cash flow return on asset disclosure markedly affected the trading volume activity and trading volume activity disclosure markedly affected the stock return. This implies that investors took into cash flow return on asset ratio in their decision making. On the other side, the study cannot prove the association of other independent variables affected to the investor into investment decision making. Penelitian ini bertujuan untuk mengetahui apakah informasi arus kas yang tercermin pada rasio arus kas digunakan oleh investor untuk mengambil keputusan investasi yang tercermin pada volume perdagangan saham dan return saham. Analisis data menggunakan analisis regresi berganda. Penelitian ini dilakukan terhadap perusahaan yang selalu masuk dalam indeks LQ 45 periode 2017 -2019. Hasil penelitian menyimpulkan bahwa cash flow return on asset berpengaruh signifikan terhadap volume perdagangan saham dan volume perdagangan saham berpengaruh signifikan terhadap return saham. Hal ini menandakan bahwa investor mempertimbangkan informasi arus kas pada rasio cash flow return on asset untuk membuat keputusan investasi. Sedangkan variabel bebas lainnya tidak terbukti mempengaruhi investor dalam menentukan kegiatan investasinya.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Nusa Tenggara Timur) Ardiani Ika Sulistyawati; Nugrah Septiyani Purwanti
ANALISIS Vol. 11 No. 1 (2021): ANALISIS VOL. 11 TAHUN 01 EDISI MARET 2021
Publisher : FAKULTAS EKONOMI UNIVERSITAS FLORES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v11i1.829

Abstract

This study aims to analyze the influence of the variables of Local Own Revenue, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds and Employee Expenditures on Capital Expenditures at Regency / City Governments in East Nusa Tenggara Province 2015-2018 partially and simultaneously. The population in this study were 22 regencies / municipalities in East Nusa Tenggara Province during the 2015-2018 period. This study uses secondary data in the form of the East Nusa Tenggara Provincial Government Budget Realization Report. Hypothesis testing in this study using multiple linear regression with t test, F test and coefficient of determination. The data that has been collected is analyzed first with a classical assumption test before testing the hypothesis. The results of the study partially show that the variables of Local Own Revenue and Special Allocation Funds have a significant effect on Capital Expenditures, while the variables of General Allocation Funds, Profit Sharing Funds and Employee Expenditures have no significant effect on Capital Expenditures. The results of the research simultaneously show that the variables of Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund and Employee Expenditure have an effect on capital expenditure.
THE EFFECT OF TAX UNDERSTANDING, TAXPAYER AWARENESS, TAX SOCIALIZATION AND FISCUS SERVICES ON TAXPAYER COMPLIANCE OF PERSONAL PERSONS Ardiani Ika Sulistyawati; Rr. Dian Indriana Tri Lestari; Rahma Isna Sabilla
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): February 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.673 KB) | DOI: 10.5555/ijosmas.v3i1.158

Abstract

This study aims to examine the existence, (1) The effect of tax understanding on individual taxpayer compliance, (2) The effect of taxpayer awareness on individual taxpayer compliance, (3) The effect of tax socialization on individual taxpayer compliance, (4) The influence of tax authorities on individual taxpayer compliance. This type of research is quantitative research. The population in this study is an individual taxpayer as an employee who has met the requirements as a registered taxpayer at KPP Pratama Jepara. The sample in this study was an individual taxpayer of Income Tax Article 21. Sampling in this study was conducted by using simple random sampling method. The data collection technique in this study was carried out by interview. The data analysis technique used is multiple regression techniques with the help of SPSS. The results of this study indicate that (1) Understanding of taxes has no effect on taxpayers. (2) Taxpayer awareness has a positive effect on taxpayer comments. (3) Tax socialization does not have a significant effect on tax recommendations. (4) Fiskus services do not have a significant effect on taxpayer comments.
Penelusuran faktor pengaruh pembiayaan Murabahah Ardiani Ika Sulistyawati; Aprih . Santoso; Rahmad . Kurniawan
Al Tijarah Vol 6, No 2 (2020): December 2020
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i2.4795

Abstract

This study is to determine the determinants of demand for murabahah financing in Islamic banking companies in Indonesia. This study uses a quantitative regression analysis method with panel data. Sampling using purposive sampling method. The data used are Indonesian Banking Statistics and Islamic Banking Statistics for the period 2013-2018. The results of the study show that the variables of inflation and foreign exchange rates have a positive and significant effect on murabahah financing demand. Another finding is that the BI Rate has a negative and significant effect on murabahah financing demand. The research suggests that companies should still pay attention to every movement from the inflation rate, the rupiah exchange rate and the BI-Rate because they have a not too big effect on Murabahah Financing
INVENTORY ASSESSMENT METHODS IN TRADING AND MANUFACTURING COMPANIES: AN EMPIRICAL STUDY Ardiani Ika Sulistyawati; Aprih Santoso; Sri Yuni Widowati; Siti Farikah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1087.917 KB) | DOI: 10.35310/accruals.v3i2.47

Abstract

The purpose of the study was to determine the effect of the variability of inventory, company size, intensity inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure of the inventory valuation method. The valuation method used is the First In First Out (FIFO) and average method. The object of this study is a trading and manufacturing company listed on the Stock Exchange from 2009-2014. There are 50 companies that meet the criteria, 10 companies using the FIFO method and 40 companies use the average method. Statistical analysis tools used in this study is a logistic regression with a significance level of 5%. These results indicate the variability of inventory and company size significantly influence the selection method of inventory valuation. While the intensity of inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure does not significantly influence the selection method of inventory valuation.
Early Detection of Determination Factors Stock Price Increase Rifqi Aliza Syukhron; Aprih Santoso; Ardiani Ika Sulistyawati
SENTRALISASI Vol. 11 No. 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i1.1490

Abstract

The purpose of this study was to examine the effect of CR, ROE, DER, ROA on stock prices of pharmaceutical sub-sector companies listed on IDX) 2013-2019. The population of this research is all pharmaceutical sub-sector companies listed on IDX during 2013-2019, which amount to 8 companies. The technique of determining the sample is by purposive sampling. The test instruments used in this research are: normality test, heteroscedasticity test, multicollinearity test, coefficient of determination, model test (F test) and hypothesis test (t test). The data analysis method used multiple linear regression. The results show that there is no influence between CR, DER and ROE on stock prices in pharmaceutical sub-sector companies listed on IDX in 2013-2019. . There is a positive and significant influence between ROA on the company's stock price, in the pharmaceutical sub-sector companies listed on IDX in 2013-2019).
DETEKSI DETERMINAN KEPUTUSAN TRANSFER PRICING Ardiani Ika Sulistyawati; Aprih Santoso; Liana Rokhawati
Adbis: Jurnal Administrasi dan Bisnis Vol 13, No 1 (2019): JURNAL ADMINISTRASI DAN BISNIS 2019
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v13i1.61

Abstract

This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the moving company financial sector during the period 2013-2015. While the sampling process using purposive sampling method and sample obtained as many as 132 companies. Tax minimization proxied using ETR (effective tax rate), tunneling incentive proxied using the percentage of foreign ownership above 20%, and a mechanism that is measured by the percentage of net profit in year t to the year t-1. This research is a quantitative research and data used in this research is secondary data obtained from the company's annual report in 2013-2015 sourced from www.idx.co.id. This study data analysis using logistic regression with SPSS 21.0. The results of this study indicate that tax minimization variables influence the decision of transfer pricing. This study also shows that the tunneling incentive effect on transfer pricing decisions. While the variable bonus mechanism does not affect the decision of transfer pricing.
Penilaian Kinerja Keuangan Bank Bukopin Pendekatan Camel Saifudin Saifudin; Ardiani Ika Sulistyawati; Natalia Debby Anggraini Putri
Jurnal Dinamika Ekonomi & Bisnis Vol 18, No 1 (2021)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v18i1.1989

Abstract

PT Bank Bukopin acquisition by KB Kookmin Bank make it necessary for the writer to analyze the financial performance of PT Bank Bukopin based on CAMELs principles. This study aims to find out the health level of PT Bank Bukopin in terms of capital, asset quality, management, earning, and liquidity.This study uses a descriptive quantitative method of case study, using secondary data from Indonesia Stock Exchange and processed by testing credibility and data narrative.From the results of PT Bank Bukopin research in 2017-2019 shows that finalcial performance by CAMELs principles in 2017 was categorized as unhealthy, in 2018 was categorized as unhealthy, and in 2019 was categorized as unhealthy.
KONSERVATISME AKUNTANSI DAN DETERMINASINYA Marlia Dina Karantika; Ardiani Ika Sulistyawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 2: Desember 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.2.163-185

Abstract

The purpose of financial statements, among others, provide reliable financial information regarding keunagan position and results of operations of the company at a certain period, as well as provide financial information that can help the parties concerned to interpret the conditions and the potential of a business. In presenting the financial statements of each company in selecting accounting methods can be used to produce different financial statements - depending on each company in accordance with the wishes and needs of the company or in other words, companies are free to choose the accounting method used in accordance with the conditions and the measures taken by the company. In the accounting process in order to produce quality information and useful, the company faced with the constraints (constraints) one of them is conservatism. The study was conducted involving 120 manufacturing companies taahun books from 2010 to 2014 by using purposive sampling method. The research proves that conenant debt and firm size effect on accounting conservatism but not so with other fariabel are growth opportunities, managerial ownership, institutional ownership and public ownership. Suggestions for further research should add or replace other variables that have not been included in this study that have an influence on conservatism.
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Andarista Puji Rahayu Andayani, Arum Sasi Anggreini, Trifena Ayu Anik Puji Lestari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprilia Qadriatin Aprilia Yulianti, Sisi Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Ayu Fitriani Bambang Minarso, Bambang Dede Hertina Dedy Christiyanto Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dwi Fitriani Dzikriyah, Dzikriyah Edy Mulyantomo Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Fatmawati, Rizky Laelatul Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indarto Indarto Indrasti, Dita Mawar Indrayani, Rejeki Ari Intan Ayuningtyas Intan Sujarwati Kesi Widjajanti Kesi Widjajanti Khoiriyah Khoiriyah Kristianti Kiswanto, Fransiska Nanda Kurnia Rina Ariani Kurniawan Eko Prasetyo Kurniawati, Aprilia Kusdianto, Sholeh Kusnilawati, Nunik Kusuma, Linda Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji Liana Rokhawati Liki Melati Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Oktaviani Putri, Dela Pahlawansyah Harahap Pambudi Bowo Leksono Prastiti, Dina Sita Prayugo, Enggal - Purwantini, Sri Putri Angkasawati Putri Nur Pratiwi Rachmawati, Ika Anis Rahma Isna Sabilla Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizkiana, Citra Rokhawati, Liana Rosyati Rosyati - Rosyati, Rosyati Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Lulus Prapti Nugroho Setiasih Surjanti Saddewisasi, Wyati Saifudin Saifudin Saifudin Saifudin Saifudin Sari, Anita Mustika Septi Ratnasari Septiana, Shella Sheli Indarwati, Pitri Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Sujarwati, Intan Sujito Supramono Supramono Supramono Surjanti, Lulus Prapti N. S. Surjanti, Rr. Lulus Prapti Nugroho Setiasih Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Utami Utami utaminingsih, adijati Vensy Vydia Wahdi, Nir Setyo Wibowo, Josephine Andrea Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Yuliana, Yunu Kurnelia Yuliani Indah Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yuliyanti Yuliyanti