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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah ASET JURNAL AKUNTANSI DAN BISNIS Jurnal Ekonomi Logistik IECON: International Economics and Business Conference
Iin Indarti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pertumbuhan Ekonomi Jawa Tengah Periode 2013 - 2017 Anggi Primalasari; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.147

Abstract

This study aims to determine and analyze the factors that influence economic growth in Central Java in the period 2013 to 2017. The aspects analyzed include variables economics growth (PDRB), Investment, Goverment Expendicture, Saving and Labor . The population of this study was 35 Regencies/Cities and the samples were 26 Regencies/Cities. The data used in this study were 130 data. The analysis technique used was multiple linier regressions. The result of this study indicated that Investment, Saving, and Labor had a positive effect on Economic Growth in Regencies/Cities of East Java in 2013-2017. But, that Goverment Expenditure had no effect on Economics Growth in Regencies/Cities of East Java in 2013-2017. While simultaneously indicated that Investment,Government Expenditure, Saving, and Labor had a significant effect on Economic Growthin Regencies/Cities of East Java in 2013-2017 with 38.9%, while remaining 61.1% wasinfluenced by other variables.
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Karunia Mei Handayani; Iin Indarti; Listiyowati Listiyowati
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.150

Abstract

This study was conducted to examine the effect of leverage ratio, activity ratio and firm size on company’s stock price with dividend policy as the intervening variable in manufacturing companies listed in Indonesia Stock Exchange in 2015-2017. This study had a population of 420 companies and a total sample of 114 companies. The sampling technique used purposive sampling. The first regression results showed that Debt to Equity Ratio, Total Asset Turn Over, Firm Size partially did not affect Dividend Policy. The second regression result of Debt to Equity Ratio, Dividend Policy had no effect on Stock Price, Total Asset Turn Over had a positive effect on Stock Price, Firm Size had a negative effect on Stock Price. Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Size (X3) affected Dividend Policy by 1.1% and Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Firm Size ( X3), Dividend Policy (Y2) affected Stock Price of 9.9%. The mediation test results showed that Dividend Policy is proven to mediate the relationship of Total Asset Turn Over and Firm Size on Stock Price, while Debt to Equity Ratio on Stock Price cannot be mediated by Dividend Policy.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening Dwi Atmikasari; Iin Indarti; Elma Muncar Aditya
Jurnal Ilmiah Aset Vol 22 No 1 (2020): Jurnal ASET Volume 22 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.1.158

Abstract

This study aimed to determine the effect of profitability on firm value through dividend policy as the intervening variable. The population and sample used were 37 companies listed in Indonesia stock exchange for 3 years (2015-2017). The sampling technique used was non-random sample using non-probability technique with a method based on saturated sampling. The analytical tool used was path analysis test which waspreviously tested by descriptive test, classical assumption test and hypothesis test. The results of the study indicated that profitability (X) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on dividend policy (Z). Dividend policy (Z) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on firm value (Y) through dividend policy (Z) as the intervening variable. The result of determination coefficient (R2) is 0,500%. It means the influence of profitability and dividend policy on firm value as much as 50%. While the remaining 50% is influenced by other variables outside the variables studied.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal dengan Pendapatan Per Kapita sebagai Variabel Pemoderasi Ika Suryatiningrum; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.168

Abstract

Regional autonomy and fiscal decentralization give local governments the authority to explore revenue and perform the role of allocation independently in settingdevelopment priorities in which there is a component of capital expenditure. This research aimed to examine and analyze the effect of Own Source Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure that are moderated by Percapita Income in Regency/City Governments in Central Java Province. The population of this research were the Regency / City Governments in Central Java which consists of 29 Regencies and 6 Cities in 2013 - 2017. The sampling technique used was saturated sampling. The secondary data was collected from APBD Realization Reports and Per Capita GRDP Tables in 2013-2017. The data analysis technique used were Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results showed that Own Source Revenue, General Allocation Fund and Special Allocation Fund, both partially and simultaneously had a significant positive effect on Capital Expenditure. Per Capita Income as a moderating variable can strengthen the effect of Own Source Revenue on Capital Expenditure, but it cannot strengthen the effect of General Allocation Fund and Special Allocation Fund on Capital Expenditure.
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2015-2018 Anggun Wimidhati; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.181

Abstract

The purpose of this study was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.
Analisis Current Ratio, Debt to Equity Ratio, dan Return on Equity pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2018-2020 Pindy Widiya Pratiwi; Yeni Kuntari; Iin Indarti
Jurnal Ilmiah Aset Vol 24 No 1 (2022): Jurnal ASET Volume 24 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.24.1.200

Abstract

The pharmaceutical industry is a research-based industry. As time goes on, there is an increasing demand for producing medicinal products, medical devices in the health sector, of course, will have a positive impact on the growth of pharmaceutical companies listed on the Indonesia Stock Exchange. Funding is one of the important factors to face competition. This funding source is also called the source of own capital funding. For investors, there are three most dominant financial ratios that are used as a reference to see the condition of a company's performance, namely the liquidity ratio (Current Ratio), solvency ratio (Debt to Equity Ratio), and profitability ratio (Return on Equity). The purpose of this study was to determine and analyze the Current Ratio, Debt to Equity Ratio, and Return on Equity of pharmaceutical companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the calculation of the ratio value of 4 pharmaceutical companies in 2018-2020, the average CR is 273%, which means it is categorized as good in paying short-term debt. The average DER is 1.04%, which means it is very good at paying off its short-term debt and making a profit. While the ROE is 0.18%, which means that it becomes an attraction for investors to invest in these pharmaceutical companies.
Partisipasi Penyusunan Anggaran, Pemanfaatan Aplikasi Sistem Keuangan dan Sistem Pengendalian Intern terhadap Kinerja Manajerial PT. Fumira Dwi Anie Mayasari; Iin Indarti; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.212

Abstract

This research was to find out and analyze the effect of budgeting participation, utilization of financial system applications and internal control systems on managerial performance of PT. FUMIRA in 2021. This research is an associative quantitative research. The method used in this research was a survey either partially or simultaneously through a questionnaire. The sample of this research was the entire management leadership of PT. FUMIRA, totaling 59 people. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple linear regression analysis. Based on the results of data processing, it can be concluded that: Partially, budgeting participation, utilization of financial system applications and internal control systems have a significant positive effect on managerial performance. Simultaneously budgeting participation, utilization of financial system applications and internal control systems simultaneously have a significant effect on managerial performance by 60.2%.
PENGARUH SIKAP, KESADARAN WAJIB PAJAK, DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Kasus Di Desa Cening Kec.Singorojo ) Iin Indarti
E-logis : Jurnal Ekonomi Logistik Vol. 3 No. 1 (2021)
Publisher : E-logis : Jurnal Ekonomi Logistik

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sikap (X1), kesadaran wajib pajak (X2), dan pengetahuan perpajakan (X3) terhadap kepatuhan membayar Pajak Bumi dan Bangunan (Y) yang dilakukan di Desa Cening Kecamatan Singorojo. Populasi dalam penelitian ini adalah wajib Pajak Bumi dan Bangunan yang membayar pajak di kantor Kelurahan Desa Cening, dengan sampel 94 pembayar pajak. Teknik pengambilan sampel yang digunakan adalah probability sampling. Metode statistik yang digunakan adalah analisis regresi linear berganda, sebelumnya dilakukan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji reliabelitas dan uji validitas. Hasil pengujian menunjukkan bahwa sikap (X1) tidak berpengaruh terhadap kepatuhan membayar pajak bumi dan bangunan, kesadaran wajib pajak (X2) berpengaruh terhadap kepatuhan membayar pajak bumi dan bangunan, dan pengetahuan perpajakan (X3)tidak berpengaruh terhadap kepatuhan membayar pajak bumi dan bangunan, dan secara bersama-sama sikap (X1), kesadaran wajib pajak (X2), pengetahuan perpajakan (X3) berpengaruh terhadap kepatuhan membayar Pajak Bumi dan Bangunan. Hasil uji koefiisien determinasi sebesar 6,6% yang berpengaruh sedangkan sisanya 93,4% dipengaruhi oleh variabel lain diluar penelitian (SPPT, pelayanan fiskus, sistem perpajakan, dsb)
PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH di BPKAD PROVINSI JAWA TENGAH Iin Indarti; Retno Ginanjar; Wenny Ana Adnanti; Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.813

Abstract

The purpose of this research is to examine the implementation of the Regional Financial Accounting System BPKAD of Central Java Province based on the quality of the Central Java Provincial Government’s financial reports, the Regional Financial Accounting System and the internal control of the Regional Government of Central Java Province. The Regional Financial and Asset Management Agency (BPKAD) of Central Java Province was formed based on the Regional Regulation of the Province of Central Java Number 9 of 2022 dated 9 November 2022 concerning the Formation and Composition of Regional Apparatus of the Province of Central Java and Governor Regulation Number 82 of 2022 dated 15 December 2022 concerning Organization and Administration of Regional Financial and Asset Management Agency of Central Java Province. The respondents in this study were employees or staff in the finance or accounting department at SKPD Central Java Province as many as 48 respondents. The results of this study, the suitability of the Financial Accounting System with the Financial Accounting Standards, obtained an average respondent’s answer of 4.4166, which means that the suitability of the Financial Accounting System with Financial Accounting Standards is good. Accounting recording procedures with Financial Accounting Recording with 4 question items, 48 ​​respondents also gave good answers, with an average answer of 4,6666. The making of periodic reports of Financial reports from 48 respondents with 4 question items also gave good results, with an average of 4.5103 respondents’ answers. The description of the quality of the financial statements is also good viewed from a reliable, relevant, understandable, and comparable perspective because the average respondent’s answer is 4,171 with 11 question items
The Assessing the Effectiveness of Digital Media Used by the Directorate General of Taxes to Enhance Tax Literacy among Millennial Taxpayers Marsela Nur Cahyani; Yuni Fitriyani; Iin Indarti; Triani; Nurdhiana
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/zzeks921

Abstract

This study aims to analyze the effectiveness of digital media utilization by the Directorate General of Taxes (DGT) in enhancing tax literacy among millennial taxpayers. With the advancement of information technology and the growing dominance of millennials as a significant portion of the taxpayer base, the DGT is required to adopt more modern and adaptive communication strategies. This research employs a quantitative approach by distributing questionnaires to 150 millennial taxpayers who are active on social media and exposed to tax education content from the DGT. The findings indicate that the use of digital platforms such as Instagram, YouTube, and TikTok significantly improves millennials' understanding of their tax obligations, although the effectiveness is still influenced by the intensity and quality of the content delivered. These results suggest that the DGT needs to further optimize its digital communication strategies to ensure greater relevance and engagement among the millennial generation.
Co-Authors Anggi Primalasari Anggun Wimidhati Anton Anton B Eko Setya Wati Desti Mulyani BR. Purba Dwi Anie Mayasari Dwi Atmikasari Elma Muncar Aditya Ika Suryatiningrum Karunia Mei Handayani Listiyowati Listiyowati Marsela Nur Cahyani Nurdhiana Nurdhiana Nurdhiana Pindy Widiya Pratiwi Retno Ginanjar Ridwan Saefulloh Siti Marfuatun Slamet Nurrochim Tjandra Tirtono Triana Herawati Triani Wahyu Mumpuni Wenny Ana Adnanti Yeni Kuntari Yuni Fitriyani