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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Bina Bangsa Ekonomika Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Journal of Ekonomics, Finance, and Management Studies
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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The Determinant Analysis of E-Commerce Tax Payer Compliance in Surakarta: PP No. 23 of 2018 Lintang Kurniawati; Nur Kholis
Urecol Journal. Part B: Economics and Business Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.167

Abstract

This study aims to determine the effect of taxpayers' perceptions of PP Number 23 of 2018, taxpayer awareness, understanding of regulations, and tax rates on e-commerce taxpayer compliance in the city of Surakarta. The population of this study is e-commerce actors in the city of Surakarta. Based on certain criteria, the sample size is 100 respondents. The data collection method used a questionnaire (google form) which was measured by a Likert scale. The data analysis methods used were: (1) descriptive statistics, (2) data quality tests consisting of validity and reliability tests, (3) classical assumption tests consisting of data normality, multicollinearity, heteroscedasticity, and autocorrelation tests, (4) multiple linear regression analysis. The conclusion of this study is that there is a significant effect of taxpayer awareness and understanding of regulations on e-commerce taxpayer compliance. Meanwhile, taxpayers' perceptions of PP Number 23 of 2018 and tax rates have no effect on e-commerce taxpayer compliance.
Analisis DeterminanAudit Delay Pada Laporan Keuangan (Studi Empiris Perusahaan Perbankan Yang Terdaftar di BEI) Lintang Kurniawati Kurniawati
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktoryang mempengaruhi (determinan) audit delay pada laporan keuanganperusahaan Perbankan yang terdaftar di Bursa Efek Indonesia.Faktor-faktor yang diuji dalam penelitian ini adalah ukuranperusahaan, opini auditor, dan profitabilitas, sebagai variabelindependen sedangkan audit delay sebagai variabel dependen. Sampelpenelitian ini terdiri dari 28 perusahaan Perbankan yang terdaftar diBursa Efek Indonesia (BEI) tahun 2011-2015. Data yang digunakandalam penelitian ini adalah menggunakan data sekunder danpemilihan sampel menggunakan metode purposive sampling. Teknikanalisis data yang digunakan adalah statistik deskriptif, uji asumsiklasik dan analisis regresi linier berganda.Hasil pengujian secaraparsial membuktikan bahwa ukuran perusahaan, opini auditor, danprofitabilitas berpengaruh signifikan terhadap audit delay Danvariabel independen yang dominan paling berpengaruh terhadap auditdelay adalah opini auditor.
Pengembangan Kreativitas Bidang Ekonomi dan Wirausaha Masyarakat Inklusi Tuna Daksa Desa Bareng Klaten Lintang Kurniawati; Nashirotunnisa Nurharjanti
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Forum Komunitas Masyarakat Peduli Difabel (FKMPD) adalah lembaga swadaya masyarakat yang peduli terhadap kaum difabel yang memiliki kemampuan dan minat dalam mengembangkan kreativitas dibidang perekonomian terutama dalam sektor usaha yang memiliki nilai ekonomi. Forum yang dibentuk ini bertujuan untuk menjadi tempat berkumpulnya kaum difable di Klaten agar salaing bersatu dan berkomunikasi dalam menyelesaikan berbagai masalah yang ada dalam berbagai bidang dimana kaum difabel ini berkegiatan. Hal ini terutama pada kegiatan ekonomi menjadi pokok bahasana utama dalam forum komunitas ini. Berbagai forum dan kegiatan yang dilakukan oleh FKMPD biasanya tidak lepas dari pengembangan ketrampilan dan softskill. Adanya motivasi dalam mengembangkan kreativitas bagi para difabel ini maka diperlukan pengelolaan dalam hal pengembangan ketrampilan dan softskills yang meliputi (1)Memberikan Pengetahuan tentang peran FKMPD dalam pelestarian budaya lokal sehubungan dengan kegiatan ekonominya, (2) Memberikan pengetahuan pada FKMPD dalam kegiatan produksi yang menghasilkan secara ekonomi disesuiakan dengan kemampuan dari anggota yang tuna daksa yang memiliki keterbatasan dalam mobilitas,(3) Perluasan Pengetahuan tentang manajemen bisnis demi meningkatkan jiwa entrepeneurship Melalui kegiatan pengabdian maka dilakukan pembinaan dan pendampingan dalam pengembangan kreativitas dan softskills FKMPD dalam kegiatan ekonominya. Metode pelaksanaan pengabdian Pakom meliputi pelatihan dan pendampingan peran FKMPD dalam pelestarian budaya lokal dalam kegiatan ekonominya, memberikan pengetahun dan konsep kegiatan produksi yang disesuaikan dengan keterbatasan mobilitas bagi para anggota difabel dan perluasan pengetahuan konsep manajemen bisnis. Luaran kegiatan ini adalah produk dari hasil kegiatan usaha yang menjunjung budaya lokal yaitu produk hiasan yang dibalut dengan kain batik atau lurik, Kaum tuna daksa yang memiliki kemandirian secara ekonomi , Anggota komunitas memiliki jiwa entrepreneur, Publikasi call for paper urecol 2020, Publikasi jurnal berakreditasi.
KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Non Logam yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Lintang Kurniawati; Nur Kholis
Prosiding University Research Colloquium Proceeding of The 12th University Research Colloquium 2020: Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The study aims to determine the effect of the independent variablesnamely company size, sales growth, leverage, capital intensity andindependent commissioners on tax avoidance in non-metalmanufacturing companies listed on the Indonesia Stock Exchange in2016-2018. The total sample of the study was 54 financial statementsof non-metal manufacturing companies which were determined basedon the purposive sampling method. The data collection method usedis the documentation method in the form of financial statements ofnon-metal manufacturing companies listed on the Indonesia StockExchange in 2016-2018. Hypothesis testing using multiple regressionanalysis with the SPSS 21 program and previously tested classicassumption. The results of this study indicate that company size, salesgrowth and capital intensity effect tax avoidance. While leverage andindependent commissioners have no effect on the tax avoidance
Upaya Peningkatan Kompetensi Calon Akuntan dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial dan Lingkungan Rita Wijayanti; Shinta Permata Sari; Lintang Kurniawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This community service activity is intended for students of the Accounting Program FEB UMS as future accountants. The absence of the course that specifically study about social and environmental accounting and the limited of textbook are a separate obstacle for students of the Accounting Program FEB UMS to have future accountang competencies that can meet market needs. This community service activity was carried out on Saturday, June 26, 2021 online through the Google meet applications. The service method carried out is in the form of an explanation of current current accounting issues, global solutions to overcome social and environmental crises, transformation to green accounting, theory and practice towards green accounting, challenges and opportunities for the accounting profession. The material is not only presented in the form of theory, but also case studies on how to apply social and environmental accounting in reporting. This is done so that students get an idea of the difference between conventional accounting and the application of social and environmental accounting.
Analysis of Factors Affecting The Index Human Development with Domestic Products Gross Regional as The Intervening Variable (Empirical Study in Regencies and Cities in Central Java 2017-2019) Ichdiat Wahyu Pratama; Lintang Kurniawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This study aims to examine and analyze the effect of Regional Original Income, and General Allocation Funds on the Human Development Index with Gross Regional Domestic Product as an intervening variabel in districts/cities in Central Java in 2017-2019. The approach in this research is to use a descriptive approach. Descriptive method aims to determine the relationship and a deeper nature between variabels. The data analysis method used is the multiple regression method and path analysis is used to test the hypothesis. The results of the study show that the Regional Original Income has no effect on the Human Development Index. The General Allocation Fund has an effect on the Human Development Index. Meanwhile, Regional Original Income has an effect on the Human Development Index through Gross Regional Domestic Product. The General Allocation Fund has no effect on the Human Development Index through Gross Regional Domestic Product.
The Effect of Audit Fee, Audit Tenure, Company Size, Audit Rotation, and Institutional Ownership on Audit Quality (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020) Qoonita Afiifah Adzroo; Lintang Kurniawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This study aims to determine the effect of audit fees, audit tenure, size of company, audit rotation, and institutional ownership of audit quality in companies listed on the Indonesia Stock Exchange (IDX). Dependent variable used in this study is audit quality and the independent variables in this study are audit fees, audit tenure, company size, audit rotation and institutional ownership. The population in this study are property and real estate companies registered in Indonesia Stock Exchange 2018-2020. Samples were taken by purposive sampling method and obtained 37 companies as samples. The hypothesis testing of this research was carried out by using linear regression analysis. The result of this study indicates that the fee audit, audit tenure, audit rotation and institusional ownership have no effect on audit quality, while company size has an effect on audit quality.
Analisis Pengaruh Kualitas SDM, Pemahaman Akuntasi, Persepsi Pelaku UMKM, Sosialisasi SAK EMKM dan Kinerja Manajemen Terhadap Implementasi SAK EMKM: Studi Empiris pada UMKM di Kabupaten Brebes Icha Noviasari; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.3281

Abstract

This research aims to analyze the influence of human resource quality, understanding of accounting, perceptions of MSME actors, socialization of SAK EMKM and management performance on the implementation of SAK EMKM, on MSMEs in Brebes Regency. The sampling technique used in this research was purposive sampling. A total of 100 respondents met the criteria for filling out the questionnaire. The analytical method used is moderated regression analysis. The research results provide relevant evidence that the quality of human resources and socialization of SAK EMKM have no effect on the implementation of SAK EMKM. Meanwhile, understanding accounting, perceptions of MSME actors and management performance influence the implementation of SAK EMKM.
Pengaruh E-Commerce, Media Sosial, Financial Technology (Fintech) Dan Lifestyle Terhadap Peningkatan Perilaku Konsumtif Mahasiswa (Studi Pada Mahasiswa Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Surakarta) Thalita Nathaniella Clearesta Ranupadma; Lintang Kurniawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9400

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana e-commerce, media sosial, financial technology (fintech) dan lifestylemempengaruhi peningkatan perilaku konsumtif mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta. Dengan menggunakan rumus slovin didapatkan sampel yang digunakan sebanyak 377 responden. Data penelitian ini diperoleh melalui angket kuesioner yang disebarkan kepada mahasiswa mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta. Pengumpulan data melalui kuesioner. Penelitian ini menggunakan analisis regresi berganda menggunakan program SPSS. Secara simultan penelitian ini mendapatkan hasil bahwa semua variabel berpengaruh signifikan positif terhadap peningkatan perilaku konsumtif mahasiswa, sedangkan secara parsial e-commerce tidak berpengaruh signifikan positif terhadap peningkatan perilaku konsumtif dan media sosial, financial technology (fintech) dan lifestyle berpengaruh signifikan terhadap peningkatan perilaku konsumtif.
Pengaruh Persepsi Pelanggan atas Kualitas Sistem Informasi Akuntansi, Harga, Promosi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Pengguna Jasa Aplikasi GoFood (Studi Kasus Bagi Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sur Ikke Nur Ayyatusyifa Lismiawan; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.3572

Abstract

This research aims to analyze the influence of customer perceptions of the quality of accounting information systems, prices, promotions and service quality on customer satisfaction in GoFood Application service users. The sampling technique used in this study was purposive sampling. A total of 100 respondents have met the criteria for filling out the questionnaire. The analysis method used is multiple linear regression analysis. The results of this study provide relevant evidence that the quality of accounting information systems, prices, and promotions do not affect customer satisfaction. While service quality affects customer satisfaction.
Co-Authors Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Arifah Fauziah Islami Berlianna Devita Siwa Bunga Mentari Dewita Puspawati Elinda Kurnia Agilita Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Icha Noviasari Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Ikke Nur Ayyatusyifa Lismiawan Indah Permata Dewi Indarti Diah Palupi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Mila Ramadhanti Muhammad Rizki Saputra Mujiyati Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nafisa Athiyya Ramadhani Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Novel Idris Abas Nur kholis Nur Kholis Nur Kholis Nur Kholis Nur Kholis Permatasari, Firmina Niken Poejianto Qoonita Afiifah Adzroo Rahayu, Luluk Atiqah Duwi Rahmawati, Rahmawati Ramadhani, Astrid Maya Ramadhanti, Mila Rezya Ismaya Sumantri Rifka Kusuma Ardani Rita Wijayanti Septia Rahayu Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Yusela Angga Putra Pradhana