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ANALISIS PENGARUH PENERIMAAN PAJAK HOTEL, PAJAK REKLAME DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (PAD) (STUDI EMPIRIS PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2009-2016) Tuti Priyanti; Ayu Noviani Hanum; Ery Wibowo
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5175

This research is entitled Analysis of Hotel Tax Influence, Advertisement Tax and Parking Tax onRegional Original Income. The purpose of this study was to determine the effect of hotel tax, advertisement taxand parking tax on local revenue in Central Java Province in 2009-2016. The data used are Regional Original Revenue, Hotel Tax, Advertising Tax and Parking Tax forSurakarta City, Semarang City, Pati Regency, Klaten Regency and Banyumas Regency in 2009-2016 toexamine the effect of hotel tax, advertisement tax and parking tax on local revenue. The analysis techniqueused is Multiple Regression Analysis. The results showed that Hotel Tax has a partial effect on Regional Original Income with a significantvalue of 0.009, Advertisement Tax has no partial effect on Regional Original Income with a significant valueof 0.349 and parking tax does not have a partial effect on Regional Original Income with a significant valueof 0.456. While the hotel tax, advertisement tax and parking tax simultaneously affect local revenue.

Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan Puji Larasati Ningtias; Raden Ery Wibowo; Alwiyah Alwiyah; Fatmasari Sukesti; Ayu Noviani Hanum
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.58-66

This purpose of this study to determine and analyze the effect of tax socialization, income levels, service quality, and tax enforcement on the level of taxpayer compliance in paying land and building tax in South Arut District. The samples used in this study were 100 land and building taxpayers who were in South Arut District. The independent variables used in this study were Tax Socialization, Income Level, Service Quality, and Tax Knowledge. While the dependent variable is Taxpayer Compliance. This study uses a quantitative analysis method that describes the state of the variables under study using statistical data. All indicators of this study must first pass the validity and reliability of the data, then test the classical assumptions and finally test the hypothesis. The results showed that: Tax Socialization, Income Level, Service Quality, and Tax Knowledge partially and simultaneously had a significant positive effect on taxpayer compliance in Arut Selatan District with a significance level of 0.002 <0.05. The value of Adjusted R2 showed that 86% of land and building taxpayer compliance is influenced by independent variables, while the remaining 14% is influenced by other variables outside of this study.Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan

ANALISA KEMAMPUAN KEUANGAN PADA KETIGA DAERAH TINGKAT II DI JAWA TENGAH DALAM MENJALANKAN OTONOMI DAERAH Ayu Noviani Hanum
MAKSIMUM Vol 1, No 1 (2010): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i1.831

Otonomi Daerah adalah kewenangan daerahotonom untuk mengatur dan mengurus kepentingan masyarakat setempat menurut prakarsa sendiri berdasarkan aspirasi masyarakat, sesuai dengan peraturan perundang-undangan. Keputusan politik pemberlakuan Otonomi Daerahdi Indonesia dimulai sejak tanggal 1 Januari 2001. Tujuan otonomi daerah bagi daerah adalah untuk mewujudkan political equality, local accountability dan local responsiveness.Untuk mengukur kemandirian keuangan daerah, dapat menggunakan tiga tolak ukur, yaitu : (1) Kemampuan daerah untuk memenuhi kebutuhannya sendiri, (2) Efektifitas dan efisiensi pengeluaran anggaran daerah dan (3) Derajat Desentralisasi Fiskal (DDF).Dari tiga daerah kabupaten yang diteliti, yaitu Kabupaten Klaten, Pati dan Pemalang dapat di peroleh kesimpulan untuk tolak ukur pertama, bahwa ketiga kabupaten memiliki kesenjangan fiskal yang negatif selama periode 2001-2004, dengan rata-rata kesenjangan fiskal untuk Kabupaten Klaten sebesar -30,5444, Kabupaten Pati sebesar -62,3171 dan Kabupaten Pemalang sebesar -71,3171, ini berarti bahwa ketiga daerah kabupaten belum mampu memenuhi kebutuhan daerahnya.Untuk tolak ukur kedua, hasil analisis menunjukkan bahwa sektor basis di Klaten hanya memperoleh proporsi total rata-rata sebesar 27,65% dan72,35% untuk sektor nonbasis. Untuk Pati, sektor basis hanya memperoleh proporsi total rata-rata sebesar 37,01% dan62,99% untuk sektor nonbasis. Sedangkan untuk Pemalang, sektor basis hanya memperoleh proporsi total rata-rata sebesar 5,65% dan94,34% untuk sektor nonbasis. Untuk tolak ukur terakhir, yaitu DDF, hasil analisis data menunjukkan rasio-rasio DDF ketiga kabupaten masih jauh berada di angka satu (1). Rasio DDF yang pertama, yaitu perbandingan rata-rata antara PAD dengan total penerimaan daerah untuk Klaten sebesar 4,49%, Pati sebesar 9,80%, dan Pemalang sebesar 6,69%. (2) Rasio DDF yang kedua, yaitu rata-rata perbandingan antara PAD ditambah BHPNP terhadap total pengeluarandaerah juga sangat rendah, untuk Klaten sebesar 9,11%, Pati sebesar 18,06%, dan Pemalang sebesar 12,62%. Hal ini menunjukkan bahwa kemampuan keuangan pemerintah daerah Klaten, Pati dan Pemalang dalam membiayai urusan daerah dengan sumber keuangan sendiri masih sangat rendah. Akibatnya ketergantungan terhadap pemerintah pusat semakin tinggi.Dengan tidak terpenuhinya ketiga tolak ukur yang diterapkan pada pemerintah Kabupaten Klaten, Pati dan Pemalang terhadap standar kemampuan keuangan daerah dalam menghadapi otonomi daerah, dapat ditarik kesimpulan bahwa pemerintah Kabupaten Klaten, Pati dan Pemalang belum mampu atau belum layak dalam melaksanakan otonomi daerah dari sektor keuangan.Kata Kunci : Otonomi Daerah, kesenjangan fiskal, sektor basis, DDF.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ADOPSI E COMMERCE DAN PENGARUHNYA TERHADAP KINERJA UMKM (STUDI KASUS UMKM DI WILAYAH KOTA SEMARANG) Ayu Noviani Hanum; Andwiani Sinarasri
MAKSIMUM Vol 8, No 1 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i1.5159

E-Commerce sering disebut sebagai salah satu pendorong pertumbuhan ekonomi di Indonesia.) Besarny a potensi e-commerce tidak lepas dari perkembangan pengguna internet di Indonesia. Pada tahun 2015, pengguna internet di Indonesia mencapai 93,4 juta jiwa, meningkat cukup pesat jika dibandingkan dengan 88,1 juta jiwa pada 2014. Potensi e-commerce terlihat dari angka 77% dari penggunaan internet digunakanuntuk mencari informasi produk dan berbelanja online, pelanggan online shop yang mencapai 8,7 juta orang,dan nilai transaksi yang diprediksi mencapai US$ 4,89 Miliar pada tahun 2016. Usaha Kecil Mikro dan Menengah (UMKM) di Indonesia memiliki peranan penting dalam perekonomian nasional. UMKMdituntut untuk melakukan perubahan dan inovasi untuk meningkatkan daya saing, salah satunya adalah denganmemanfaatkan e commerce.Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh faktor teknologi,organisasional, lingkungan dan individual terhadap adopsi e commerce serta menganalisis pengaruh adopsi ecommerce terhadap kinerja UMKM. Metode pengumpulan data dilakukan melalui penyebaran kuesioner danwawancara pada 100 UMKM di Kota Semarang. Metode analisis dalam penelitian ini menggunakanperhitungan regresi berganda dengan menggunakan SPSS 20.0 untuk melihat pengaruh tidak langsung antarasatu variable dengan variable lainnya.Hasil uji t dalam penelitian ini menunjukkan bahwa faktor teknologi dan faktor individual secaraparsial berpengaruh positif dan signifikan terhadap adopsi e commerce. Sebaliknya faktor organisasionalsecara parsial berpengaruh negatif dan tidak signifikan terhadap adopsi e commerce dan faktor lingkungansecara parsial berpengaruh positif dan tidak signifikan terhadap adopsi e commerce pada UMKM di KotaSemarang. Hasil uji F menunjukkan bahwa secara simultan faktor kesiapan teknologi, organisasional,lingkungan dan individual berpengaruh secara bersama-sama terhadap adopsi e commerce pada UMKM di KotaSemarang.

Kualitas Laporan Keuangan Pemerintah Daerah: Studi OPD Kota Semarang Yuneve Nilamsari; Fatmasari Sukesti; Alwiyah Alwiyah; Ayu Noviani Hanum; R. Ery Wibowo Agung Santoso
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.85-94

The study aimed to determine the effect internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system on the Quality of local Government Financial Report (LKPD) in OPD Semarang City. The populasi in this study is OPD office in Semarang City. While the resource sample was 64 respondents. this study uses a questionnaire which uses a likert scale of 1-5. The data uses in this study are primary data collected through direct questionaires. Data analysis using multiple regression analysis. The result of analysis using multiple regression partially show that the internal control system has a positivef and significant effect on the quality of local government financial reports. The human resource competency has a positive and insignificant effect on the quality of local government financial reports. The information technology has a positive and insignificant effect on the quality of local government financial reports. The regional financial accounting system has a positive and significant effect on the quality of local government financial reports. Simultaneously shows that internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system effects the quality of local government financial reports. The result of determination coefficient (R^2) showed that that internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system in explaining the stock return was 70,7% and the rest was explained by other unexamined variable in this research.

The COVID-19 Outbreak and Stock Market Return: Evidence from Indonesia Nurcahyono Nurcahyono; Ayu Noviani Hanum; Fatmasari Sukesti
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study investigates the impact of Coronavirus disease 2019 (COVID-19) outbreak on stock market returns in Indonesia stock exchange. Number of positive cases, mortality, recovery, and capital market data were collected for 136 days since the first case was announced in Indonesia (2 March 2020). Panel data regression was employed to test the research hypothesis. The results show that COVID-19 has a negative impact on Indonesian stock market returns. The growth of positive case and deaths decreased the market returns. Meanwhile, the increase of recovered cases is a positive signal for the capital market but it has not contributed to the rise of stock prices and market returns.

Pengaruh Earning Per Share, Total Assets Turnover, Pertumbuhan Penjualan dan Debt Equity Ratio Terhadap Harga Saham Intan Pratiwi; Ayu Noviani Hanum; Nurcahyono Nurcahyono
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 2, No 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.5584

This study aims to examine the effect of earning per share, total assets turn over, sales growth and debt to equity ratio on stock prices in the Food Beverage Sub Sector on the Indonesia Stock Exchange for the 2015-2019 period. The number of Food and Baverages sub-sector companies listed on the IDX from 2015 to 2019 were 26 companies. Multiple linear regression analysis was used to test the research hypothesis. The results showed that Earning Per Share had a positive significant effect on stock prices, Total Assets Turnover had a negative insignificant effect on stock prices, Sales Growth had a negative insignificant effect on stock prices, Debt to Equity Ratio had a positive significant effect on stock prices and. Meanwhile, EPS DER gave a positive signal to the increase in stock prices in the market, but TATO Sales Growth could not directly contribute to the increase in stock prices.

ANALISIS PERSEPSI MASYARAKAT ATAS DAMPAK PENGELOLAAN ALOKASI DANA DESA, PARTISIPASI MASYARAKAT, DAN KEBIJAKAN DESA TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT Ihsan Zubaidi; Hardiwinoto Hardiwinoto; Ayu Noviani Hanum; Andwiani Sinarasri
Value Added : Majalah Ekonomi dan Bisnis Vol 21, No 1 (2025): VALUE ADDED : MAJALAH EKONOMI DAN BISNIS (Periode April)
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v21i1.15953

The purpose of this study was to determine the influence of financial management of village fund allocation, community participation and village policies on improving the welfare of the people of Tersobo Village, Prembun District, Kebumen Regency. This study is a quantitative study using 97 samples. The data collection method used a questionnaire. Data analysis used multiple linear regression analysis. The results showed that Village Fund Allocation had a significant positive effect on Community Welfare with a t-count of 2.671> 1.986. Community Participation had a significant positive effect on Improving Community Welfare with a t-count of 2.100> 1.986. Village Policy had a significant positive effect on Community Welfare with a t-count of 8.409> 1.986.

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