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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang The Indonesian Accounting Review Abdimasku : Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI DAN BISNIS
Ida Kristiana
Universitas Muhammadiyah Semarang
Computer Science & IT Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA Ika Listyawati; Ida Kristiana
MAKSIMUM Vol 8, No 2 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i2.5170

Abstract

Corporate governance is still a major problem during financial periods such as Indonesia. Especially, financial institutions  have  carried  out  reforms  to  improve  goals  and stakeholders. The purposeof this study is to measure corporate governance and in a banking environment that is specific to corporategovernance.The independent variables used in this study are ownership structures consisting of controllingshareholder ownership, foreign ownership, government ownership; the size of the board of  directors;  the sizeof the board of commissioners; independent commissioner; CAR. The sample of this study is a general bankingcompany located in Indonesia which is listed on the Indonesia Stock Exchange (BEI) for the period 2010-2014.This research data is derived  from  the  annual  report  of  the  bank  (annual  report)  for  the  period  20102014 whichis obtained fromthewebsiteof eachof the banks, theIndonesianBankingDirectory,Indonesian Capital Market Directory(ICMD).Theanalyticalmethodusedismultiple linear regression in accordance with the research objectives that analyzethe effect of independent variables on the dependentvariable. Thepurposivesamplingmethodisusedtodeterminethesampleofchoice.Fro this method,get26 samples of commercial banks.The results of the analysis found that  Controlling  Shareholder  Ownership  (OWN)  andGovernment Ownership (GOV) showed a negative relationship not significant to banking performance.However, for Foreign Ownership (FOR), Board of Directors Size  (BOD), Board  of  Commissioners  Size(BOC), Proportion of Independent Commissioners (INDEP) shows a  positive  and  significant  relationship.Then for the variable Capital Adequacy Ratio (CAR) there is a significant negative relationship.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017 Nurcahyono Nurcahyono; Ida Kristiana
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.12-19

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on tax aggressiveness. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2017 and the sample in this study amounted to 41 companies. Measurement of the CSR variable using dammy and based on the GRI 4.0 index, tax aggressiveness is measured by the Effective Tax Rate. The research method used in this study is multiple linear regression. The results of this study show that corporate social responsibility has a negative effect on tax aggressiveness.
EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46 Ida Kristiana
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.v8i1.5164

Abstract

ABSTRACT  This  purpose  of  this  study  to  examine  the   presence  or  absence  of  securities  caused  bythe convergence of IFRS to Statement of Accounting Standards of Income Tax    (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This studyalso looks at the differences between financial reports that are not convergent compared with financialreports that are already convergent with IFRSThis  study  used  a  comparison  method  between  the  statements  presented  in  IFRS  withthe statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement  of  Financial  Accounting Standards on  income  tax accounting as well asbooks and articles related toboth.The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has asignificant impact on the financial statements, especially on capital budgeting, because the tax will affect thecalculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatements
Pengaruh Return on Equity, Current Ratio, Size Company dan Debt to Equity Ratio Terhadap Nilai Perusahaan Ika Listyawati; Ida Kristiana
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.10.2.2020.47-57

Abstract

Firm value is a factor that investors consider in making investment decisions. This study examines the effect of profitability, liquidity, company size and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2018.The sample used in this study consists of 34 manufacturing companies listed on the Indonesia Stock Exchange in 2014. 2014 - 2018. The sample was taken by using purposive sampling method.The variables used are Price Book Value (PBV), Return on Equity (ROE), Current Ratio (CR), Total Asset (Size) and Debt to Equity Ratio (DER). The population is all manufacturing companies listed on the Indonesia Stock Exchange as many as 34 companies during 2014-2018. The results showed that Return on Equity (ROE) had a positive and significant effect on Price Book Value (PBV), Current Ratio (CR) had a positive and significant effect on Price Book Value (PBV), Firm Size had a positive and significant effect on Price Book Value ( PBV), Dept on Equity Ratio (DER) have a negative and significant effect on Price Book Value (PBV). 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK UKM Ida Kristiana; R. Ery Wibowo Agung S
MAKSIMUM Vol 8, No 2 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i2.5165

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang  mempenagruhi  wajib  pajak  UKM untuk membayar pajak. Penelitian ini menggunakan tiga variabel bebas yaitu pengetahuan dan pemahamanperpajakan, persepsi sistem perpajakan, dan kualitas pelayanan fiskus. Sedang variabel terikat dalam penelitianini adalah kemauan membayar pajak. Teknik sampling yang digunakan adalah teknik convenience  denganjumlah responden sebanyak 83 orang. Seluruh responden memiliki usaha dan terdaftar  pada  Dinas  KoperasiDan UKM di Kota Semarang. Analisis dalam penelitian ini menggunakan  analisis  linier  berganda  denganSPSS  17.0.  Hasil  analisis  menunjukkan  bahwa  variabel  pengetahuan   dan   pemahaman  perpajakan,persepsi sistem perpajakan, dan kualitas pelayanan fiskus memiliki pengaruh positis signifikan terhadap kemauan membayar pajak.
Pendampingan Pengolahan Keripik Jamur di UKM Jamur Tiram, Desa Bengle, Kabupaten Boyolali Fatmasari Sukesti; Dyah Nirmala Arum Janie; Nurcahyono Nurcahyono; Nur Khatik; Erma Handarsari; Ida Kristiana; Bana Ahmad Gautama
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2023): Mei 2023
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v6i2.1262

Abstract

UKM Kelompok Tani jamur tiram "Moro Tresno" di dukuh Pendem, RT 01 RW 01, desa Bengle, Kecamatan Wonosamodro berdiri sejak tahun 2018. Usaha yang dilakukan UKM jamur tiram ini berkembang dengan baik. Panen jamur berlangsung 2-3 bulan setiap harinya. Dan hasil panen dijual segar kepada pengepul dan setor ke penjual sayuran. Untuk itu agar dapat memberikan nilai tambah, UKM ini berkeinginan untuk menjual produk pangan yang siap dikonsumsi seperti keripik jamur sehingga bisa meningkatkan nilai jual produk dan meningkatkan kesejahteraan petani. Pada kegiatan pengabdian ini, tim pengabdi akan memberikan penyuluhan, dan pendampingan pada pengolahan jamur tiram menjadi produk keripik jamur, kemudian memberikan penyuluhan tentang manajemen produksi, manajemen keuangan dan manajemen pemasaran. Selain itu tim pengabdi memberikan bantuan peralatan spiner untuk peniris minyak keripik jamur.
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis Ida Kristiana; Nabila Syaharani Selima; Doddy Setiawan
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5021

Abstract

Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation. Utilizing theoretical frameworks, such as the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, this study aims to explore various studies examining the factors contributing to financial fraud in Indonesia. This qualitative study uses the Charting the Field method to analyze 69 articles published in SINTA 2 and Scopus-indexed journals between 2016 and 2024. The results indicate inconsistencies in research findings due to methodological limitations, the use of incompatible dependent variables, and unrepresentative proxies for independent variables. There are gaps in author collaboration and thematic focus. Furthermore, some studies still focus on separate theoretical models. This study is expected to contribute to the accounting literature and serve as a reference for more innovative and contextually relevant further research.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA HUBUNGAN LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA Ida Kristiana; Nova Isnadia; Dyah Nirmala Arum Janie
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1026

Abstract

This study empirically investigates the relationship between profit growth and liquidity, solvency, activity, and profitability using business size as a moderating variable. Food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023 are the study's subjects; 24 companies, or 120 samples, were chosen for the study using the purposive sampling method in accordance with predefined criteria; Moderated Regression Analysis (MRA) was used to analyze the data in order to determine the effect of moderation on the company size variable. The Indonesia Stock Exchange's official website, www.idx.co.id, provided the study's data. Profit growth is positively and significantly impacted by liquidity, solvency, activity, and profitability, according to the study, and the relationship between these elements and profit growth is moderated by the size of the business.
Co-Authors Bana Ahmad Gautama Ceacilia Srimindarti Doddy Setiawan erma handarsari Fatmasari Sukesti Ika Listyawati Janie, Dyah N. A. Nabila Syaharani Selima Nova Isnadia Nur Khatik Nurcahyono Nurcahyono Pancawati Hardiningsih R. Ery Wibowo Agung S Rachmawati Meita O.