Articles
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG ]]>
<![CDATA[Lilis Setyowati]]>;
<![CDATA[Wikan Isthika]]>;
<![CDATA[Ririh Dian Pratiwi]]>
<![CDATA[ KINERJA Vol. 20 No. 2 (2016): Kinerja ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/kinerja.v20i2.843
<![CDATA[AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement]]>
<![CDATA[DETERMINAN YANG MEMPENGARUHI KINERJA DOSEN DALAM PELAKSANAAN TRI DHARMA PERGURUAN TINGGI ]]>
<![CDATA[lilis setyowati]]>;
<![CDATA[purwantoro purwantoro]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 17 No. 1 (2020) ]]>
Publisher : <![CDATA[Universitas Lancang Kuning ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31849/jieb.v17i1.2596
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi peningkatan kinerja dosen dalam menerapkan tri dharma pendidikan tinggi. Metode pengambilan sampel menggunakan teknik purposive sampling dan teknik analisis menggunakan uji regresi linier berganda. Penelitian ini dilakukan di salah satu universitas swasta di Semarang dengan jumlah sampel 63 responden. Hasil penelitian menunjukkan bahwa peningkatan kinerja dosen dipengaruhi oleh kompetensi profesional dan komitmen terhadap profesi, sedangkan motivasi kepemimpinan, pelatihan, sertifikasi pendidik, dan budaya organisasi tidak mempengaruhi peningkatan kinerja dosen dalam menerapkan tri dharma pendidikan tinggi.]]>
<![CDATA[DETERMINAN YANG MEMPENGARUHI KINERJA DOSEN DALAM PELAKSANAAN TRI DHARMA PERGURUAN TINGGI ]]>
<![CDATA[Lilis Setyowati]]>
<![CDATA[ BJRM (Bongaya Journal of Research in Management) Vol 3 No 2 (2020): BJRM (Bongaya Journal of Research in Management) ]]>
Publisher : <![CDATA[P3M STIEM BONGAYA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37888/bjrm.v3i2.119
<![CDATA[This study aims to identify the factors that influence the increase in the performance of lecturers in implementing the tri dharma of higher education. The sampling method uses purposive sampling technique and analysis techniques using multiple linear regression tests. The research was conducted at one of the private universities in Semarang with a total sample of 63 respondents. The results showed that the increase in lecturer performance was influenced by professional competence and commitment to the profession, while leadership motivation, training, educator certification, and organizational culture did not affect the improvement of lecturers' performance in implementing the tri dharma of higher education.]]>
<![CDATA[KOMPETENSI SEBAGAI PEMODERASI PENGELOLAAN KEUANGAN DAN PENERAPAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA ]]>
<![CDATA[Lilis Setyowati]]>
<![CDATA[ Tangible Journal Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47221/tangible.v5i2.122
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan keuangan dan penerapan akuntansi terhadap akuntabilitas kinerja pemerintah Kota Semarang dengan kompetensi sumber daya manusia sebagai pemoerasi. Metode penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini 59 responden yang bekerja di kantor Organisasi Perangkat Daerah Kota Semarang bagian keuangan dan akuntansi. Sumber data primer diperoleh dari pernyataan kuesioner. Teknik analisis data menggunakan uji regresi regresi linear. Hasil penelitian menyatakan bahwa pengelolaan keuangan dan penerapan akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas kinerja pemerintah Kota Semarang, serta kompetensi sumber daya manusia juga terbukti sebagi pemoderasi. ABSTRACT This study aims to analyze the effect of financial management and accounting implementation on the Semarang City government's performance accountability with human resource competency as a moderating variable. The sample used in this study was obtained by purposive sampling technique, namely 59 civil servants in the financial section of the Semarang City Local Government Organization unit. The data source used is primary data with a questionnaire instrument. Data analysis technique used is multiple linear regression test. The results of this study found that financial management and implementation of accounting in the Semarang City government proved to have a positive and significant effect on the accountability of the Semarang City Government's performance. In addition, it was also found that the competence of the human resources involved in it was able to moderate the influence]]>
<![CDATA[THE EFFECT OF RETURN ON ASSETS, COMPANY GROWTH AND DEBT TO EQUITY RATIO ON COMPANY VALUE: PENGARUH RETURN ON ASSETS, COMPANY GROWTH DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Lilis Setyowati]]>;
<![CDATA[Delta Claodya Sugiharto]]>
<![CDATA[ Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 2 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53067/ijebef.v2i2.62
<![CDATA[The purpose of this study was to determine the effect of Return On Assets (ROA), Company Growth, and Debt to Equity Ratio (DER) on Company Value (study on manufacturing companies 2016-2020). The population in this study were manufacturing companies in 2016-2020 and the sample in this study was 46 companies. the sample with purposive sampling methode as many as 46 companies. The collected data were analyzed using multiple linear regression analysis test which was processed using SPSS. The results of the analysis show that Return On Assets (ROA) has an effect on firm value, company growth affects firm value, Debt to Equity Ratio (DER) has no effect on firm value]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Manufaktur ]]>
<![CDATA[Qithfirul Indriyani]]>;
<![CDATA[Lilis Setyowati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 3 No 1 (2023): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (815.504 KB)
|
DOI: 10.36908/jimpa.v3i1.158
<![CDATA[Penelitian ini dilakukan untuk mengetahui apakah current ratio, debt to equity ratio, net profit margin, dantotal asset turnover berpengaruh terhadap perubahan laba. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia 2017-2021 yang dipilih menggunakan metode purposive sampling sehingga didapatkan 130 sampel perusahaan. Teknik analisis data menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel currentratio dan debt to equity ratio berpengaruh terhadap perubahan laba barang konsumsi. Sedangkan variabel net profit margin dan total asset turnover tidak berpengaruh terhadap perubahan laba.]]>
<![CDATA[PERTUMBUHAN EKONOMI MEMODERASI HUBUNGAN PENDAPATAN DAERAH DAN DANA ALOKASI TERHADAP BELANJA MODAL ]]>
<![CDATA[Lilis Setyowati]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v4i1.8259
<![CDATA[This study aims to determine the effect of regional original income, general allocation funds, and special allocation funds on capital expenditures with economic growth as a moderating variable in Central Java Province for the 2019 - 2021 period. Capital expenditure is a regional budget expenditure used to purchase assets or develop assets. whose useful life is more than one accounting period. The analytical method in this study is Moderated Regression Analysis (MRA) using data from 2019 - 2021. The analytical techniques used are statistical tests, classical assumption tests, coefficients of determination, and moderate regression analysis. The results of the study show that local revenue and general allocation funds have an effect on capital expenditures, while special allocation funds have no effect on capital expenditures. Economic growth can moderate the effect of general allocation funds and special allocation funds on capital expenditures, while economic growth cannot moderate the effect of local revenue on capital expenditures.]]>
<![CDATA[Pengaruh Profitabilitas, Capital Intensity, Ukuran Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak ]]>
<![CDATA[Marcel Ruly Pratama]]>;
<![CDATA[Purwantoro]]>;
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Lilis Setyowati]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i8.8186
<![CDATA[This research aims to identify the impact of capital intensity, company size, profitability and sales growth on tax aggressiveness in consumer non-cyclical sector companies listed on the IDX during the period 2020 to 2023. This type of research is quantitative, with secondary data obtained from the company's financial statements. The population in this research is consumer non-cyclical sector companies listed on the IDX for the period 31 December 2023. There are 125 companies in the study's population. During the study period, 152 data points were sampled using the purposive sampling method. Data analysis technique using panel data regression using Eviews version 12. The results capital intensity variable has an effect on tax aggressiveness. While profitability, company size, and sales growth do not have an effect on tax aggressiveness.]]>
<![CDATA[Pengaruh Likuiditas, Solvabilitas dan Profitabilitas Terhadap Financial Distress pada Bank Perkreditan Rakyat (BPR) ]]>
<![CDATA[Marin Putri Muzdalifah]]>;
<![CDATA[Lilis Setyowati]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/elmal.v6i8.8315
<![CDATA[This study aims to analyze the effect of liquidity, solvency, and profitability on financial distress in BPR banking sector companies registered with the Financial Services Authority for the period 2020-2023. The data used in this study are secondary data in the form of annual financial reports. The sampling technique used in this study is the purposive sampling method with the number of banking sector companies used as samples being 255 BPR banks, but those that meet the criteria are 102 BPR banks. The analysis method used in this study is multiple linear regression analysis using the SPSS 26 program application. The results of this study indicate that liquidity does not affect financial distress, while solvency and profitability do affect financial distress.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon ]]>
<![CDATA[Priskila Kristhalia]]>;
<![CDATA[Lilis Setyowati]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24905/permana.v17i3.1012
<![CDATA[Maksud dilakukannya penelitian ialah guna mengukur pengaruh ukuran perusahaan, profitabilitas, leverage, dan kinerja lingkungan terhadap pengungkapan emisi karbon pada perusahaan sektor basic materials yang terdaftar di di Bursa Efek Indonesia (BEI) tahun 2023–2024. Dari 103 perusahaan basic materials yang menjadi populasi, menghasilkan 60 data sebagai sampel penelitian berlandaskan metode purposive samplin. Analisis data dilakukan dengan statistik deskriptif, regresi linier berganda, uji asumsi klasik, dan uji kelayakan model menggunakan alat bantu SPSS 27. Keempat variabel berpengaruh terhadap pengungkapan emisi karbon berlandaskan hasil penelitian. Secara parsial, hanya ukuran perusahaan dan kinerja lingkungan yang berpengaruh, sedangkan profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan emisi karbon perusahaan basic materials pada tahun 2023-2024.]]>
