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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) 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 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 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 Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

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SISTEM PENGENDALIAN INTERNAL PEMBIAYAAN MURABAHAH PT BPR SYARIAH PADA MASA PANDEMI COVID-19 Saifudin Saifudin; Aprih Santoso; Ardiani Ika Sulistyawati; Nurul Khamim
JURNAL STIE SEMARANG Vol 14 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i2.551

Abstract

This research was conducted at the head office of PT BPRS Bina Finansia in the marketing and remedial segment. The reason for this research is to analyze the internal control system of murabahah financing in 2018-2020. This study uses qualitative methods,by using triangulation of methods and data sources, these are observation, interviews and documentation. Informant research is based on the principles of appropriateness and adequacy, there are 8 people in this research of basic informant’s principle. The results of this reasearch lead that internal control system towards financing of murabahah at PT BPRS Bina Finansia is still not working out in a good way. Lack of control to collect murabahah financing administration and lack of client charging become a factor of bad debs occur, causing an increase problem of financing
EFEK MEDIASI STRUKTUR MODAL TERHADAP KINERJA KEUANGAN BERLANDAS UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN Eka Kurnia Patmasari; Kesi Widjajanti; Ardiani Ika Sulistyawati
JURNAL STIE SEMARANG Vol 14 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i2.553

Abstract

This study was conducted to examine the effect of company size and sales growth on the company's financial performance through capital structure as an intervening variable. The purpose of this study is to measure and analyze the effect of company size and sales growth on the company's financial performance through capital structure as an intervening variable in various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were 174 companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. Then, 27 companies were taken according to the criteria so that a total of 81 samples were taken. The analysis technique uses Structural Equation Modeling (SEM) with Partial Least Square (PLS). The results showed that the relationship between company size and sales growth had no effect on the company's financial performance, but the capital structure had a positive and significant effect on the company's financial performance. This study also shows that company size and sales growth have no effect on capital structure.
KAJIAN EMPIRIS DETERMINAN KONSERVATISME AKUNTANSI DI BURSA EFEK INDONESIA Putri Angkasawati; Ardiani Ika Sulistyawati; Aprih Santoso
BBM (Buletin Bisnis & Manajemen) Vol 8, No 2 (2022): Vol 8, No 2 (2022): Vol. 8 No. 2, Tahun 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v8i2.424

Abstract

This study aims to empirically examine the factors that influence the application of conservatism in accounting in companies. These factors are leverage, company size, capital intensity, liquidity, growth opportunities, and financial distress found in natural resource and service sector companies listed on the Indonesia Stock Exchange in 2014-2018. This research was conducted with a purposive sampling method. Data collection techniques using secondary data. Data was obtained from natural resource and service sector companies from 2015-2019 which were listed on the IDX. Multiple Linear Regression method using SPSS 25. he results of this study leverage, liquidity and financial distress have a significant effect on accounting conservatism, while company size, capital intensity and growth opportunities do not have a significant effect on accounting conservatism.
Measuring The Determinants of Earnings Management Ardiani Ika Sulistyawati; Aprih Santoso; Arief Himmawan Dwi Nugroho
Quantitative Economics and Management Studies Vol. 3 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.163 KB) | DOI: 10.35877/454RI.qems1002

Abstract

The purpose of this research is to investigate the impact of profitability, leverage, deferred tax expense, tax planning on earnings management. The research sample consisted of 12 manufacturing companies on the IDX for the period 2018 - 2020. Data on the company's annual financial statements, 33 data were obtained which were analyzed before outliers, and 26 data were analyzed after outliers. Methods of data analysis using classical assumption test, hypothesis testing and multiple linear regression. The research results show that profitability has a significant positive effect, deferred tax expense has a significant negative effect, leverage and tax planning have no significant effect on earnings management
Instagram: is it a Social Media Solution to Promote Sustainable Tourism? Aprih Santoso; Ardiani Ika sulistyawati; Vensy Vydia
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.967 KB) | DOI: 10.29099/ijair.v6i1.286

Abstract

There is a tourism promotion business phenomenon that is carried out through social media Instagram in the city of Semarang. This phenomenon shows the current realization of tourism promotion activities through Instagram social media, with the aim of research to examine tourism promotion through Instagram social media carried out in Semarang City. This study uses qualitative research with a case study approach by taking tourism research objects in the city of Semarang. Data collection in this study was obtained through interviews, observations, documentation with informants, namely Instagram account admins, Instagram social media users, academics in the tourism sector, and travel agencies that use Instagram social media as a promotional media. The results of the analysis of tourism promotion in Semarang City through Instagram social media are carried out in stages, namely: content creation, platform determination, program planning, program implementation, and monitoring & evaluation. Analysis of the advantages of promotion through Instagram social media, namely promotional media that is not paid, can be used at any time, is easy to use, can be connected to other social media, and has many users. Analysis of the weakness of promotion through Instagram social media is that it must be updated regularly, the authenticity of the product is still in doubt, prone to spamming. Furthermore, the analysis of sharia tourism promotion through Instagram social media has very effective prospects for the future.
Peran Pemediasi Motivasi pada Pengaruh Komitmen Organisasional dan Komitmen Profesional terhadap Kepuasan Kerja Auditor Ardiani Ika Sulistyawati
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 02 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.875 KB) | DOI: 10.35838/jrap.2016.003.02.12

Abstract

A B S T R A C T Job satisfaction is very important for any profession, is no exception for professional auditors. Job satisfaction auditors increasingly paid attention to improving the performance of the company or organization so that objectives can be achieved. Many factors can increase job satisfaction, one of which is commitment. The commitment itself is divided into two organizational commitment and professional commitment. How far the influence of commitment on job satisfaction at the re-test in this study with the motivation as an intervening variable. The samples totaling 160 public accountant who worked at Public Accounting Firm (KAP) in Central Java. The method of analysis used path analysis using structural equation model. The hypothesis test result showed that organizational commitment and professional commitment have a significant influence on job satisfaction and motivatioan, motivation has a significan influence on job satisfaction. But contrary to the organizational commitment and professional commitment has no significant effect on employment satisfaction through motivation. A B S T R A K Kepuasan kerja sangat penting untuk profesi apa pun, tidak terkecuali bagi auditor profesional. auditor kepuasan kerja semakin memperhatikan meningkatkan kinerja perusahaan atau organisasi sehingga tujuan dapat dicapai. Banyak faktor yang dapat meningkatkan kepuasan kerja, salah satunya adalah komitmen. Komitmen itu sendiri dibagi menjadi dua komitmen organisasi dan komitmen profesional. Seberapa jauh pengaruh komitmen terhadap kepuasan kerja di re-test dalam penelitian ini dengan motivasi sebagai variabel intervening. Sampel berjumlah 160 akuntan publik yang bekerja di Kantor Akuntan Publik (KAP) di Jawa Tengah. Metode analisis yang digunakan analisis jalur menggunakan model persamaan struktural. Hasil uji hipotesis menunjukkan bahwa komitmen organisasi dan komitmen profesional memiliki pengaruh yang signifikan terhadap kepuasan kerja dan motivatioan, motivasi memiliki pengaruh signifikan terhadap kepuasan kerja. Tapi bertentangan dengan komitmen organisasi dan profesional komitmen tidak berpengaruh signifikan terhadap kepuasan kerja melalui motivasi. JEL Classification: H83, L44
GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN NILAI PERUSAHAAN MELALUI PROFITABILITAS Ardiani Ika Sulistyawati; Aprih Santoso; Putri Nur Pratiwi; Arief Himawan Dwi Nugroho
JURNAL LENTERA BISNIS Vol 12, No 1 (2023): JURNAL LENTERA BISNIS, Januari 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i1.692

Abstract

The research objective is to analyze the effect of good corporate governance and company criteria on firm value through profitability. Using the purposive sampling method, the number of samples was 80 data from manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange for the 2015-2019 period. The analysis technique uses regression and path analysis. This study proves that partially independent commissioners and profitability affect firm value, while profitability is only able to mediate between independent commissioners and institutional ownership on firm value. The adjusted R square of the profitability variable is 55.55% while the adjusted R square of the company value is 81.10%.Keywords: Good Corporate Governance, Corporate Values
TELAAH EMPIRIS FAKTOR-FAKTOR PENENTU PENERIMAAN PAJAK Fransiska Laelatul Luviana; Ardiani Ika Sulistyawati
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.716

Abstract

This study aims to empirically examine the effect of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on tax revenues at the KPP Pratama Demak tax office. The population of this research is all taxpayers.  In this research, purposive sampling technique is used. The sample used in this study were 96 respondents. The results of this study indicate that all independent variables, namely NPWP ownership obligation, tax audit, tax collection, and taxpayer awareness have a positive and significant effect on tax revenue (Y) partially or simultaneously (together). Based on the coefficient of determination of 0.929. In this case, it means 92.9% of purchasing decision variables. It is explained by the variable of NPWP ownership, tax audit, tax collection, taxpayer awareness of tax revenue. While the remaining 7.1% is explained by other variables outside the model.Key words : Taxpayer Identification Number Obligation, Tax Audit, Tax Collection, Taxpayer Awareness and Tax Revenue
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KARAKTERISTIK INDIVIDU DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN Kurniawan Eko Prasetyo; Endang Rusdianti; Ardiani Ika Sulistyawati
Sustainable Business Journal Vol 1, No 2 (2022): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.021 KB) | DOI: 10.26623/sbj.v1i2.6695

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat meningkatkan kinerja yang dimiliki staff Universitas PGRI khususnya staff yang mendukung kegiatan akademik.. Sampel dalam penelitian ini seluruh karyawan kependidikan Universitas PGRI Semarang berjumlah 106 orang yang diambil dengan metode sensus. Analisis yang digunakan berupa analisis regresi berganda dalam SPSS. Hasil penelitian menunjukkan bahwa untuk meningkatkan kinerja karyawan adalah dengan meningkatkan penggunaan teknologi informasi yang baik, menguatkan karakter individu serta menjaga motivasi karyawan. Sementara motivasi kerja tercipta karena adanya budaya kerja yang baik, penggunaan teknologi informasi didukung oleh karakteristik Individu yang baik. Hal ini sesuai dengan pembuktian hipotesis yang menunjukkan hasil bahwa penggunaan teknologi informasi, budaya kerja dan karakteristik individu berpengaruh terhadap motivasi serta penggunaan teknologi informasi, motivasi dan karakteristik individu berpengaruh terhadap kinerja karyawan. Motivasi dapat berperan sebagai mediasi hubungan antara penggunaan teknologi informasi dan karakteristik individu terhadap kinerja karyawan.
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Erna Susanti; Indarto Indarto; Ardiani Ika Sulistyawati
Sustainable Business Journal Vol 1, No 2 (2022): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.061 KB) | DOI: 10.26623/sbj.v1i2.6696

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Keputusan Investasi Dan Kebijakan Deviden Sebagai Variabel Intervening. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah 43 Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2015-2019. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh jumlah sampel sebanyak 61 Perusahaan. Teknik Pengumpulan data menggunakan data sekunder berupa laporan keuangan. Sedangkan analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Struktur modal tidak berpengaruh terhadap Keputusan Investasi, Struktur modal tidak berpengaruh terhadap Kebijakan Deviden, Struktur modal tidak berpengaruh terhadap Nilai Perusahaan, Keputusan Investasi berpengaruh signifikan terhadap Nilai Perusahaan, Kebijakan Deviden berpengaruh signifikan terhadap Nilai Perusahaan. Hasil uji sobel test menunjukkan Keputusan Investasi dapat memediasi pengaruh Struktur modal terhadap Nilai Perusahaan. Kebijakan Deviden dapat memediasi pengaruh Struktur modal terhadap Nilai Perusahaan.
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Alfiana Alfiana Amaral, Leonardo Bele Bau Anbrilla Andarista Puji Rahayu Andayani, Arum Sasi Anggreini, Trifena Ayu Anik Puji Lestari Anita Mustika Sari 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 Christantius Dwiatmadja Dede Hertina Dedy Christiyanto Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dipa Teruna Awaloedin 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 Fridatien, Ericke 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 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 Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji 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 Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan 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 Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nugroho, Dedy Restu Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Oktaviani Putri, Dela Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Prastiti, Dina Sita Prayugo, Enggal - 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 Rokhawati, Liana Rosyati Rosyati - Rosyati, Rosyati Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Lulus Prapti Nugroho Setiasih Surjanti Sabilla, Rahma Isna Saddewisasi, Wyati Saifudin Saifudin Sapiri, Muhtar Septi Ratnasari Septiana, Shella Sheli Indarwati, Pitri Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sujito 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