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All Journal Dinamika Akuntansi Keuangan dan Perbankan AKSES: Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JAB (Jurnal Akuntansi & Bisnis) BBM (Buletin Bisnis dan Manajemen) Stability: Journal of Management and Business Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ekonomi Dan Bisnis JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Neraca Quantitative Economics and Management Studies Jurnal Litbang Kota Pekalongan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BULETIN BISNIS & MANAJEMEN (BBM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) IC Tech: Majalah Ilmiah Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Akuntansi dan Keuangan Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Jurnal Ragam Pengabdian International Conference on Digital Advanced Tourism, Management, and Technology
Rizka Ariyanti
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MANAJEMEN PENGELOLAAN DANA DESA BERDASAR PERMENDAGRI NO. 113 TAHUN 2014 Rizka, Ariyanti
BBM (Buletin Bisnis & Manajemen) Vol 4, No 1: Februari 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v4i1.150

Abstract

This study aims to determine the management of village fund management based onPermendagri No. 113 years 2014 in the village Pesanggarahan Wonokerto district Pekalonganregency.Data analysis technique from this research with comparative analysis. Comparative analysis isan analytical technique performed by making comparisons between the same elements, such asthis study that compares the financial management planning of Pesanggrahan village with thestandards that refer to Permendagri No.113 of 2014 About the Guidelines of Village FinancialManagement.For the financial management of Pesanggrahan Village, the village head, the village secretary,and the village treasurer have performed their duties in the management of village finances well.Where the planning stage is carried out by the village secretary, the implementation andadministration phase is carried out by the village treasurer, the reporting and accountabilitystages are carried out by the village head.Keywords: Village fund management, permendagri no 113 tahun 2014
MODEL PENINGKATAN NILAI PERUSAHAAN MELALUI STRUKTUR MODAL PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA Ariyanti, Rizka; Mujiyono, Mujiyono
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study aims to examine and analyze the increase in the value of the company through its capital structure, profitability, firm size, (Studies in Bank Go Public in Indoseia Stock Exchange 2010 -2014 )To test these variabels, the researchers use the 27 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2010 -2014 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 8.1The result showed that the variables Size does not affect the DER, Profitability significantly influence the DER, While the, Firm size affect the PBV. Profitability does not affect the PBV. DER is found as not a mediating variable that strengthen the influence of Profitabiliy, Firm size, on firm value PBV banking companies listed in Indonesia Stock Exchange.Keywords: profitability,firm size, debt equity ratio and price book value.
MODEL PENINGKATAN NILAI PERUSAHAAN MELALUI STRUKTUR MODAL PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA Ariyanti, Rizka; Mujiyono, Mujiyono
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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

Abstract

This study aims to examine and analyze the increase in the value of the company through its capital structure, profitability, firm size, (Studies in Bank Go Public in Indoseia Stock Exchange 2010 -2014 )To test these variabels, the researchers use the 27 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2010 -2014 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 8.1The result showed that the variables Size does not affect the DER, Profitability significantly influence the DER, While the, Firm size affect the PBV. Profitability does not affect the PBV. DER is found as not a mediating variable that strengthen the influence of Profitabiliy, Firm size, on firm value PBV banking companies listed in Indonesia Stock Exchange.Keywords: profitability,firm size, debt equity ratio and price book value.
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPh ) PASAL 21 ATAS GAJI PEGAWAI NEGERI SIPIL DI SMA NEGERI 2 PEKALONGAN Ariyanti, Rizka; Restu P, Kinanti
JURNAL LITBANG KOTA PEKALONGAN Vol 14 (2018)
Publisher : BAPPEDA Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.578 KB)

Abstract

Tujuan penelitian ini adalah untuk menganalisis perhitungan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) pasal 21 yang dilakukan SMA Negeri 2 Pekalongan terhadap Undang-Undang Perpajakan Nomor 36 Tahun 2008. Metode penelitian yang digunakan yaitu metode deskriptif dan teknik pengumpulan data dengan cara studi lapangan dan kepustakaan.Hasil penelitian ini menunjukkan bahwa perhitungan, penyetoran dan pelaporan PPh Pasal 21 atas Gaji Pegawai Negeri Sipil (PNS) SMA Negeri 2 Pekalongan telah sesuai Undang-undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan, dan Peraturan Menteri Keuangan Nomor 101/PMK.010/2016 tentang Besarnya PTKP (PenghasilanTidak Kena Pajak), selain itu terdapat temuan atas perhitungan PPh Pasal 21 dalam penentuan besarnya PTKP a.n Dra. Setyo Rahayu. Sedangkan untuk Penyetoran dan Pelaporan PPh Pasal 21 nya sudah berjalan dengan baik, disiplin, teratur dan tepat waktu. Apabila pemungutan PPh Pasal 21 yang dilakukan pemerintah ingin mengalami peningkatan maka harus ditingkatkan pula pendapatan/penghasilan yang diperoleh pegawainya.
Model peningkatan nilai perusahaan melalui struktur modal pada industri perbankan di bursa efek indonesia Ariyanti, Rizka; Mujiyono, Mujiyono
JURNAL LITBANG KOTA PEKALONGAN Vol 12 (2017)
Publisher : BAPPEDA Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.965 KB)

Abstract

This study aims to examine and analyze the increase in the value of the company through its capital structure, profitability and firm size, ( Studies in Bank Go Public in Indoseia Stock Exchange 2010 -2014 ) To test these variabels, the researchers use the 27 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2010 -2014 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 8.1 The result showed that the variables Size does not affect the DER, Profitability significantly influence the DER, While the, Firm size affect the PBV. Profitability does not affect the PBV. DER is found as not a mediating variable that strengthen the influence of Profitabiliy, Firm size, on firm value PBV banking companies listed in Indonesia Stock Exchange.
PENGARUH ASSET STRUCTURE, ASSET QUALITY, CAPITALIZATION, SIZE TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERBANKAN Ariyanti, Rizka
JURNAL LITBANG KOTA PEKALONGAN Vol 13 (2017)
Publisher : BAPPEDA Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.355 KB)

Abstract

This study aims to examine and analyze Return On Assets (Studies in Bank Go Public in Indonesia Stock Exchange 2011-2015). To test these variables, the researchers use the 25 companies that went public in Indonesia Stock Exchange. This type of research is explanatory research. The data used in this research are secondary data from financial statements published by banking companies during 2011-2015. Furthermore, the data collected was analyzed quantitatively using multiple regressi using Eviews program version 8.1. Silmultan The results showed that the variable asset structure, asset quality, capitalization, and size affect Return On Assets (ROA). Indicate that the asset structure is not significant negative on Return On Assets (ROA), variable asset quality significantly negative on financial Return On Assets, variable capitalization significant positive effect on Return On Assets, variable size significantly influence Return On Asset (ROA),
ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA UTD KABUPATEN PEKALONGAN Ariyanti, Rizka; Soraya, Laely T
JURNAL LITBANG KOTA PEKALONGAN Vol 18 (2020)
Publisher : BAPPEDA Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.073 KB)

Abstract

Financial reporting as a decision-making aid must be recognized by all parties from all aspects, both forprofit organizations and non-profit organizations. The purpose of financial reports is to provide relevant information to meet the interests of organizational members, creditors and other parties who provide resources to non-profit organizations. This study aims to describe the preparation of the financial statements of the PMI Pekalongan Regency Blood Transfusion Unit as a non-profit organization with reference to PSAK No. 45. The location of this study is UTD PMI Regency, with research subjects Staff of the Finance and Administration Sub Division of Blood Transfusion Unit of PMI Pekalongan Regency.Data collection techniques used are through observation, documentation and interviews. The data analysis method used in this research is descriptive qualitative, by comparing theory and practice in the preparation of organizational financial reports. The results showed that overall, UTD PMI Pekalongan Regency has referred to the provisions of PSAK No. 45 regarding the financial reporting of non-profit organizations, but there is 1 indicator in the financial statements of UTD PMI Pekalongan Regency that is not in accordance with PSAK No. 45, namely the classification of liabilities that have not been grouped into short-term and long-term liabilities. Keywords: Application of PSAK No. 45, Financial Reporting, Nonprofits,
Pengaruh Tangible Asset, Roe, Firm Size, Liquidty Terhadap Price Book Value Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Perbankan Rizka Ariyanti
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 1 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i1.2450

Abstract

ABSTRACT  This study aims to examine and analyze the increase in the value of the company through its capital structure, asset tangibility, profitability, firm size, liquidity( Studies in Bank Go Public in Indoseia Stock Exchange 2012 -2016 ). To test these variabels, the researchers use the 22 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2012 -2016 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 9.0. Based on the results of this study it can be concluded that the increase in corporate value is influenced by tangibility assets, ROE and Liquidity while firm Size does not affect the value of the company. DER as an intervening variable is capable of mediating ROE while tangibility assets, firm size, liquidity are not able to mediate against firm value.Keywords : tangibility assets, ROE ,firm size, liquidity,debt equity ratio and price book valueCorrespondence to : rizkaariiyanti@gmail.com ABSTRAK               Penelitian ini bertujuan untuk menguji dan menganalisis peningkatan nilai perusahaan melalui struktur modal, tangibility assets, profitability, firm size, liquidity. (Studi Pada Bank Go Public di Bursa Efek Indonesia tahun 2012-2016). Untuk menguji variable tersebut, peneliti mengunakan 22 perusahaan yang go public di Bursa Efek Indonesia. Jenis penelitian yang digunakan adalah penelitian eksplanatori. Tehknik pengumpulan data menggunakan teknik dokumenter. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang dipublikasikan oleh perusahaan perbankan selama tahun 2012-2016. Selanjutnya data yang berhasil dikumpulkan di analisis secara kuantitatif dengan menggunakan regresi berganda dengan menggunakan program Eviews versi 9.0. Hasil penelitian secara silmultan menunjukkan bahwa variabel Tangibility assets tidak berpengaruh terhadap DER, Profitability berpengaruh signifikan terhadap DER, Firm size berpengaruh negatif signifikan terhadap DER, Liquidity tidak berpengaruh terhadap DER. Sedangkan Tangibility assets, Profitability, Firm Size, berpengaruh terhadap PBV, sedangkan Liquidity tidak berpengaruh terhadap PBV. DER ditemukan sebagai variabel mediasi yang memperkuat pengaruh Tangibility Assets, Profitability, Firm Size, Liquidity terhadap PBV perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.Kata kunci : Tangibility Assets, Profitability, Firm Size, Liquidity, Debt Equity Ratio, Price Book Value.Korespondensi : rizkaariiyanti@gmail.com
Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Reklame Terhadap Pendapatan Asli Daerah Kabupaten Pekalongan Rizka Ariyanti; Singgih Setiawan; Nur Cahyati
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 1 (2020): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i1.4183

Abstract

The purpose of this study was to determine the effectiveness and contribution of advertisement tax revenue to local revenue in Pekalongan Regency in 2014-2018. This study uses secondary data obtained from the Regional Financial Management Agency of Pekalongan Regency.The research method used is descriptive method and data collection techniques. Observations were made using observation, interview, documentation and literature study techniques. The method in this study uses qualitative and descriptive research types.The results of this study indicate that the effectiveness of advertisement tax revenue during the period 2014 - 2018 has a ratio of more than 100% so it can be said to be very effective. The contribution of advertisement tax to Pekalongan Regency's Regional Revenue (PAD) during the period 2014 - 2018 with the contribution ratio is still below 10% so it is said to be very less. Keywords       : Effectiveness, Contribution, Original Regional Revenue
Pengaruh ROA, ROE, Assets Ratio terhadap Price To Book Value Ratio yang Dimediasikan dengan Variabel Capital Expenditure (Studi Literatur pada Perusahaan Manufaktur yang listed BEI Tahun 2012 – 2018) Ira Setiawati; Rizka Ariyanti; M. Iqbal Notoatmojo
AKSES: Jurnal Ekonomi dan Bisnis Vol 15, No 1 (2020): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v15i1.3356

Abstract

Dalam pengambilan keputusan investasi, Investor memerlukan informasi tentang penilaian saham. Informasi yang terdapat dalam laporan keuangan akan dipakai oleh pihak pemakai laporan keuangan sebagai dasar pengambilan keputusan, baik dari pihak internal maupun eksternal perusahaan. Hasil laporan mengenai kondisi keuangan perusahaan dapat bermanfaat sebagai dasar dalam menetapkan keberlanjutan strategi usaha. Penelitian ini menguji tentang rasio – rasio keuangan yang menghasilkan informasi fundamental bagi investor dalam pengambilan keputusan investasi. Jenis penelitian yang digunakan adalah “Explanatory research” atau penelitian yang bersifat menjelaskan, artinya penelitian ini menekankan pada hubungan antar variabel penelitian dengan menguji hipotesis. Populasi yang ditetapkan dalam penelitian ini adalah data perusahaan Manufaktur yang listing di Bursa Efek Indonesia Periode 2012 - 2018. Hasil penelitian ini menemukan bahwa variabel ROA, memiliki pengaruh atau tidak signifikan terhadap variabel Price to Book Ratio, variabel ROE memiliki pengaruh negatif signifikan terhadap Price to Book Value Ratio, Variabel Asset Ratio tidak berpengaruh atau tidak signifikan terhadap Price to Book Value Ratio, Variabel Capital Expenditure tidak signifikan terhadap Price to Book Value Ratio. Pengolahan data statistik yang digunakan untuk menguji hipotesis menggunakan software eviews. Kata Kunci: ROA, ROE, Price to Book Value Ratio
Co-Authors Adi Gunawan Aditya, Dicky Ali Imron Ali Imron Ali Imron Ali Imron Anni Safitri Aria Mulyapradana C. Tri Widiastuti Efriyani Sumastuti Eriza Safitri Fatmawati, Rizky Firdausi Ahli Hartoyo Hartoyo Imam Prayogo Iqbal N A Ira Setiawati Jilma Dewi A Kinanti Restu P Kusuma Wijaya Laely T Soraya M Iqbal Notoatmojo M. Iqbal Notoatmojo M. Iqbal Notoatmojo M. Iqbal Notoatmojo M.Iqbal Notoatmojo Muhammad Iqbal Notoatmojo Muhammad Zain Zain Muhsin Hadi Mujiyono Mujiyono Mujiyono Mujiyono Naila Fitriani Notoatmojo, Iqbal Nur Cahyati Nur Rokhman Okti Kusuma Dewi Putri S. Qurotul A’yunina Restu P, Kinanti Rizka Muamaroh Singgih Setiawan Soraya, Laely T Sri Murniati