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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) 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 BULETIN BISNIS & MANAJEMEN (BBM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) 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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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health Social Sciences Other

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Model peningkatan nilai perusahaan melalui struktur modal pada industri perbankan di bursa efek indonesia Rizka Ariyanti; Mujiyono Mujiyono
JURNAL LITBANG KOTA PEKALONGAN Vol. 12 (2017)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v12i0.18

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 Rizka Ariyanti
JURNAL LITBANG KOTA PEKALONGAN Vol. 13 (2017)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v13i0.58

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 PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPh ) PASAL 21 ATAS GAJI PEGAWAI NEGERI SIPIL DI SMA NEGERI 2 PEKALONGAN Rizka Ariyanti; Kinanti Restu P
JURNAL LITBANG KOTA PEKALONGAN Vol. 14 (2018)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v14i0.61

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.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN SAK-ETAP NO. 15 PADA KOPERASI PT. PISMA PUTRA TEXTILE PEKALONGAN Rizka Ariyanti; Sri Murniati
JURNAL LITBANG KOTA PEKALONGAN Vol. 16 (2019)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v16i0.96

Abstract

Assets still have sufficient material value in the financial statements and are an important part in supporting cooperative operations. Therefore cooperatives need to implement fixed asset accounting policies in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK-ETAP) No.15. This study aims to obtain empirical evidence and analyze the accounting treatment of fixed assets applied to the co operatives of PT. Pisma Putra Textile. The research method used is descriptive method with a qualitative approach and data collection techniques by means of field studies and literature. The types of data used in the study are primary data and secondary da ta. After an analysis of the results of interviews and searches for documents related to the classification of fixed assets, the recognition and presentation of assets can still be known that the cooperative PT. Pisma Putra Textile has not applied the treatment of its fixed assets in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK-ETAP) No.15. Keywords: Classification of fixed assets, Recognition, Presentation, SAK-ETAP No.15.
Analisis Penerapan PSAK no. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba pada UTD Kabupaten Pekalongan Rizka Ariyanti; Laely T Soraya
JURNAL LITBANG KOTA PEKALONGAN Vol. 18 No. 1 (2020)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v18i0.119

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 Potongan Harga dan Penataan Produk terhadap Keputusan Pembelian Konsumen di Matahari Departemen Store Pekalongan (Studi Kasus Produk Cardinal Shoes Ladies) Rizka Ariyanti; M. Iqbal Notoatmojo; Aria Mulyapradana; Putri S.
JURNAL LITBANG KOTA PEKALONGAN Vol. 19 No. 1 (2021)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v20i.145

Abstract

This study aims to examine and analyse the effect of price cuts, product arrangement on purchasing decisions on consumer purchasing decisions at Matahari Department Store Pekalongan, especially Cardinal Shoes Ladies.To test these variables, the researcher used 100 consumer respondents in the Matahari Department Store Pekalongan. The type of research used is explanatory research. Data collection techniques using interview techniques and questionnaires. The type of data used in this study is primary data. Furthermore, the data that has been collected is analysed quantitatively using multiple regression using the SPSS program. The results of the research simultaneously show that the variable price discount has an effect on purchasing decisions, the variable of product arrangement has an effect on purchasing decisions, while for the partial research results, the variables of Price Discounts and Product Charges affect p urchasing decisions. Keynote: Price discount, product arrangement, purchasing decisions
PENGARUH PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI DALAM PENCEGAHAN FRAUD PENGADAAN BARANG (STUDI KASUS PADA RSUD BENDAN KOTA PEKALONGAN) Muhsin Hadi; Rizka Ariyanti; Muhammad Iqbal Notoatmojo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2795

Abstract

This study aims to obtain information about internal control and organizational commitment in the procurement process at Bendan City Hospital, Pekalongan. The factors tested in this study were internal control and organizational commitment as independent variables. Meanwhile, prevention of procurement fraud is the dependent variable. This research is a research with a quantitative approach. The variables in this study consisted of Internal Control, Organizational Commitment and Fraud Prevention in Pekalongan. The population in this study were all employees at Bendan City Hospital Pekalongan. The sample in this study were employees at Bendan City Hospital Pekalongan. Data collection techniques were by giving questionnaires to employees and analyzed using multiple linear regression test with EVIEWS software version 8.1. The results of hypothesis testing show that partially the internal control variables and Organizational Commitment have a significant effect on the variable procurement fraud prevention. Meanwhile, simultaneously the independent variable, namely the internal control variable and the organizational commitment variable, is significant towards the dependent variable, namely the variable procurement fraud prevention variable.
ANALISIS PENERAPAN PSAK NO 105 TERHADAP PEMBIAYAAN MUDHARABAH PADA KSPPS BMT ISTIQLAL KOTA PEKALONGAN M. Iqbal Notoatmojo; Rizka Ariyanti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3615

Abstract

This study aims to determine the application of accounting treatment for mudharabah financing carried out by KSPPS BMT Istiqlal Pekalongan City based on PSAK No. 105 which includes recognition, measurement, presentation and disclosure. This study uses qualitative data, and the data sources used are primary data and secondary data. The method used is descriptive qualitative method and data collection techniques by means of field studies (observations and interviews) and documentation. Based on the results of the analysis, it can be concluded that the accounting treatment of mudharabah financing at KSPPS BMT Istiqlal Pekalongan City which includes (1) accounting recognition of mudharabah financing which consists of profit recognition and expense recognition has implemented PSAK no. 105. However, for the recognition of investments, the recognition of losses in the form of non-cash assets and the recognition of receivables have not applied to PSAK No. 105. (2) Accounting measurement of mudharabah financing has not fully implemented PSAK No. 105. The measurement of investment in the form of non-cash assets has not applied to PSAK No. 105. (3) The presentation of accounting for mudharabah financing has implemented PSAK No. 105. (4) Accounting disclosures for mudharabah financing have implemented PSAK No. 105
PENGARUH JUMLAH PENUMPANG KERETA API TERHADAP TOTAL PENDAPATAN STASIUN PEKALONGAN BULAN JANUARI – APRIL 2020 Muhammad Iqbal Notoatmojo; Rizka Ariyanti; Naila Fitriani
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2146

Abstract

The purpose of this study was to determine the effect of the number of passengers on the Kaligung train and the number of passengers on the Kamandaka train on the total revenue of Pekalongan Station in January - April 2020. This research is a research with a quantitative approach. The variables in this study consist of the number of passengers on the Kaligung train, the number of passengers on the Kamandaka train and the revenue for the Pekalongan Station. The population in this study were train passengers at Pekalongan Pekalongan Station. The sample in this study is the number of passengers of the Kaligung and Kamandaka trains. Data collection techniques with observation are to collect data on the number of passengers using the train with the RTS 4.0 application owned by PT Kereta Api Indonesia and analyzed using the classical assumption test and multiple linear regression test with SPSS software. for windows version 22. The conclusions of this study are: (1) The number of passengers of the Kaligung train has a significant effect on the revenue of Pekalongan Station. (2) The number of passengers on the Kamandaka train has no significant effect on the revenue of Pekalongan Station. (3) The number of passengers of the Kaligung and Kamandaka trains has a simultaneous effect on the revenue of Pekalongan Station.
PENGARUH PROFITABILITAS, LIQUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2019) Rizka Ariyanti; Muhammad Iqbal Notoatmojo; Okti Kusuma Dewi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3114

Abstract

This study aims to obtain information about the effect of Profitabilty, liquidity, Leverage and institutional ownership on tax avoidance. The factors tested in this study are Profitabilitas, Liquiditas, Leverage, institutional ownership as independent variables. While Tax Avaoidance as the dependent variable. This research is a research with a quantitative approach. The variables in this study consist of Profitability, Liquidity, Leverage and institutional ownership and Tax Avoidance. The population in this study were 11 companies in the food and beverage sector in 2015-2019. Data collection techniques by providing data collection techniques with the documentation method through the IDX official website were analyzed using multiple linear regression with SPSS software version 22. The results of hypothesis testing indicate that the independent variables simultaneously affect tax avoidance. Partially, Profitability has no effect on tax avoidance, Liquidity has a negative coefficient on tax avoidance. Leverage has no effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance.
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 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 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