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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Konseling dan Pendidikan Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan An-Nisbah: Jurnal Ekonomi Syariah Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling EQIEN - JURNAL EKONOMI DAN BISNIS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal 'Aisyiyah Medika Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ners Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Bina Akuntansi Jurnal Inovatif Ilmu Pendidikan Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Quantitative Economics and Management Studies Jurnal Kesehatan Gigi dan Mulut (JKGM) Abdi Psikonomi Journal of Oral Health Care JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Asian Journal of Applied Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah IIJSE Jurnal Pengabdian Bukit Pengharapan E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER An-Nisbah: Jurnal Ekonomi Syariah Jurnal Abdimas UM Jambi Journal of Ekonomics, Finance, and Management Studies Nuwo Abdimas Atestasi : Jurnal Ilmiah Akuntansi PAEDAGOGIE
Mujiyati Mujiyati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Prosiding University Research Colloquium

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Perbedaan Penerapan Tax Amnesty atau Pembetulan SPT Ditinjau dari Efisiensi Pengeluaran Kas Wajib Pajak (Studi Empiris pada Wajib Pajak Orang Pribadi Pengusaha Bebas di KPP Surakarta) M Mujiyati; Fery Salindri
Prosiding University Research Colloquium Proceeding of The 8th 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

Penelitian ini bertujuan untuk menentukan efisien pengeluaran kas antara memilih mengikuti program Tax Amnesty atau melakukan pembetulan SPT Tahunan Pajak Penghasilan bagi Wajib Pajak Orang Pribadi. Penelitian ini menggunakan metode deskriptif dengan objek Wajib Pajak Orang Pribadi Pengusaha Bebas yang telah melakukan Tax Amnesty, dibanding jika melakukan pembetulan Surat Pemberitahuan Tahunan Pajak Penghasilan yang terdaftar di Kantor Pelayanan Pajak Surakarta. Hasil penelitian menunjukkan bahwa Wajib Pajak orang pribadi lebih efisien melakukan Tax Amnesty dalam pengeluaran kas dibandingkan dengan melakukan pembetulan SPT Pajak Penghasilan Tahunan, selanjutnya Wajib Pajak akan mendapatkan fasilitas dari Pemerintah yang diatur dalam Undang-Undang tentang Tax Amnesty yang diperoleh yaitu berupa pengampunan pajak, sehingga Wajib Pajak memilih untuk melakukan Tax Amnesty. Sedangkan jika Wajib Pajak orang pribadi tidak melakukan Tax Amnesty, dan memilih untuk memperbaiki SPT akan dikenakan berbagai sanksi berupa bunga pembetulan SPT yang dirasa memberatkan Wajib Pajak karena pengeluaran kas lebih besar.
Analisis Faktor-faktor yang Mepengaruhi Penggunaan e filing Bagi Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak di KPP Surakarta) Mujiyati Mujiyati; Septarina Wahyuningtyas
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: 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

This study aims to determine the factors that influence the intensity ofthe behavior of taxpayers to use e-filing taxpayers, especiallyindividuals in the city of Surakarta. The variables used in this studyare the dependent variable, namely the intensity of the behavior oftaxpayers in using e-filing, while the independent variables used areperceived usefulness, simplicity, complexity, volunteerism,experience, security and confidentiality, and readiness of Informationtechnology taxpayers. The sample in this study is individualtaxpayers who report SPT using e-Filing in Surakarta.The sample collection method used in this study is conveniencesampling which was taken 100 samples. The data used in this studyare primary data using questionnaires. Data analysis in this studyuses the basic theory of Technology Acceptance Model (TAM) andthe SPSS program. The data analysis technique used is multiplelinear regression. The results of this study indicate that thesignificance at the level of 0.05 Perception, perceived ease ofUsability, complexity, Volunteerism, experience, security andconfidentiality, and readiness of taxpayer information technologysignificantly influence the intensity of behavior in using e-Filing
Faktor-faktor yang Mempengaruhi Kualitas Audit Syariah pada Perusahaan yang Terdaftar di JII (Jakarta Islamic Index) Tahun2014-2018 Mujiyati Mujiyati; Fitri Rohmah
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris bahwa Periode Audit, Pendidikan , Pengalaman, dan Fee audit, berpengaruh terhadap Kualitas Audit pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2014-2018. Variabel-variabel yang diteliti adalah Kualitas Audit syariah, Periode Audit, Pendidikan, Pengalaman, dan Fee audit. Populasi dari penelitian ini adalah Perusahaan-perusahaan yang terdaftar di Jakarta Islamic Index (JII) Tahun 2014-2018. Penelitian ini merupakan studi empiris pada Perusahaan-perusahaan yang terdaftar di Jakarta Islamic Index (JII) Tahun 2014-2018. Teknik analisis data menggunakan analisis regresi logistik (logistic regression). Metode dalam menentukan sampel adalah dengan menggunakan purposive sampling. Kontribusi dalam Penelitian ini adalah untuk memberikan pandangan bahwa pendidikan tentang audit syariah sangat diperlukan bagi auditor publik khususnya auditor syariah untuk menambah kompetensi dalam melaksanakan penugasan auditor pada perusahaan yang beroperasi berdasar syariah.
Water Resources Management in the Islamic Economics Perspective Atwal Arifin; Mujiyati Mujiyati; Noer Nasongko; Muhammad Sholahuddin
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Islamic Economic Principles prevent damage and realize the benefit that is maintained for humanity, nature and the environment. This paper presents literature and empirical studies regarding the management of water resources in an Islamic perspective. Literature study is divided into three main sections. The first part is a preliminary study of the concept of water resources management between the Islamic economic system and the conventional economic system. The second presents a discussion of optimizing water resources to meet community and environmental needs and increase village and regional income. The third part that have been carried out regarding the management of water resources in Indonesia. The method used in this study the literature review method, analyzed by content analysis supported by NVivo software. The results of the study are that there an equation but it is a fundamental difference in water resources in the conventional economy compared to the Islamic economy. Besides that, the management of water resources using the Village Owned Enterprise (VOE) model is able to optimize the management of water resources for many people. There is still little review of water resources in the perspective of Islamic Economics. Therefore, an in-depth study is needed to find the VOE success factor model in air resources management in Klaten as well as efforts to find an air resource management model with an Islamic Economics perspective.
Determinan Kinerja Keuangan Perusahaan M Mujiyati; Kartiningsih Susilowati
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

This research aims to determine the influence of the board ofdirectors, board of commissioners, audit committee, and companysize to the company's financial performance. The sample used in thisresearch were 53 manufactur companies sub-sector food andbeverage listed on Indonesia Stock Exchange (BEI) period 2014 to2018. The sampling method uses purposive sampling method. Theanalysis in this research uses the method of multiple linear analysis.The results of this research can be seen that the board of directors,board of commissioners, and company size have influence to thecompany's financial performance. While the audit committee have noinfluence to the company's financial performance.
Analysis Of Factors Affecting The Human Development Index In West Java Province (2013-2019) A Alfiyan; M Mujiyati
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menguji Faktor-Faktor Yang Mempengaruhi Indeks Pembangunan Manusia (Studi Empiris pada Provinsi Jawa Barat Tahun 2013-2019). Sampel yang digunakan dalam penelitian ini sebanyak 160 data dari Kabupaten dan Kota di Provinsi Jawa Barat, yang diambil dengan Teknik purposive sampling. Data diperoleh dari data time series Product Domestic Regional Bruto (PDRB), Tingkat Kemiskinan, Tingkat Pengangguran Terbuka, Jumlah Penduduk, dan Sektor Pendidikan yang diterbitkan oleh Badan Pusat Statistik (BPS) Jawa Barat Tahun 2013–2019 yang diakses melalui website www.jabar.bps.go.id. analisis data penelitian ini menggunakan liear regresi berganda. Hasil Penelitian menunjukkan bahwa Product Domestic Regional Bruto (PDRB), Jumlah Penduduk berpengaruh positif dan signifikan terhadap Indeks Pembangunan Manusia. Sedangkan Tingkat Kemiskinan, Tingkat Pengangguran Terbuka, dan Sektor Pendidikan berpengaruh negatif dan signifikan terhadap Indeks Pembangunan Manusia.
Effect of Profitability, Liquidity, Leverage, Company Size, Company Age, and Independent Commissioner on Islamic Social Reporting Muhammad Falakh Taqiyuddin; M Mujiyati
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Tujuan penelitian ini untuk mengetahui secara empiris tentang pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan, umur perusahaan, dan komisaris independen terhadap Islamic Social Reporting. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2017-2019.Sampel dalam penelitian adalah 48 perusahaan yang telah dipilih dengan metode purposive sampling. Metode analisis menggunakan teknik analisis regresi linear berganda. Hasilnya menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh terhadap Islamic Social Reporting, sedangkan likuiditas, leverage, umur perusahaan, dan komisaris independen tidak berpengaruh terhadap Islamic Social Reporting.
Analysis Of The Effect Of Regional Original Income, Profit- Sharing Funds, General Allocation Funds, And Special Allocation Funds, Capital Expenditures And Silpa On Human Development Index (Study Of Regency And City Governments Throughout Central Java Pro Agung Jasiyatianto; M Mujiyati
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Indeks pembangunan manusia merupakan salah satu indicator utuk mengukur keberhasilan pembangunan negara. Tujuan penelitian ini adalah untuk menganlisis beberapa factor yang yang mempengaruhi indeks pembangunan manusia di kab/kota di prov jawa tengah. Data yang digunakan dalam penelitian ini adalah seluruh kab/kota di provinsi jawa tengah selama kurun waktu 4 tahun. Data ini menggunakan sampel jenuh. Metode yang analisis yang digunakan adalah regresi linier berganda. Populasi dalam penelitian ini adalah laporan realisasi APBD seluruh Kabupaten/Kota Provinsi Jawa Tengah Tahun 2016-2019 sedangkan sampelnya seluruh Kabupaten/Kota Provinsi Jawa Tengah Tahun 2016-2019. Berdasarkan hasil penelitian diketahui bahwa Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Belanja Modal berpengaruh terhadap Indek Pembangunan Manusia (IPM). Sedangkan Dana Bagi Hasil (DBH), Dana Alokasi Khusus (DAK), dan SILPA tidak berpengaruh terhadap Indeks Pembangunan Manusia.
Analysis of the Factors that Affect the Capital Expenditure of the Central Java Provincial Government Nabila Khoirotunnisa; Mujiyati Mujiyati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: 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

Research on capital expenditure concludes the result of the pros and cons, therefore research on capital expenditure will always attract attention even though reasearchers use varied variables. The purpose of this study is to analyze and examine the effect of Local Own-Source Revenue, General Allocation Fund, Revenue Sharing Fund, and Gross Regional Domestic Product on Capital Expenditures. The research method used is a quantitative method. The population in this study is The Regency/City of Central Java Province for the 2017-2019 period. This study uses the saturation sampling method so total sample is 35 consisting of 29 district and 6 cities. The data of this study were tested using multiple linear regression models. The results of this study indicate that Local Own-Source Revenue has a significance value of 0,000 < 0,05 affecting Capital Expenditures, which means H1 is acceptable. The General Allocation Fund has a significance value of 0,000 < 0,05 affecting Capital Expenditures, which means H2 is acceptable. Revenue Sharing Fund has a significance value of 0,019 < 0,05 affecting Capital Expenditures, which means H3 is acceptable. Gross Regional Domestic Product has a significance value of 0,677 > 0,05 does not affect Capital Expenditure, which means H4 is rejected.
Analysis of Determinants of Firm Value Yuni Serli Luddiana; M Mujiyati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The value of the company is one of the most interesting concerns for investors, because the information presented about the value of the company is very diverse, so research on the value of the company always attracts the attention of researchers. This study aims to analyze the determinants of firm value, namely the effect of tax avoidance, leverage, liquidity, activity ratios, and information transparency on firm value. This study uses a sample of infrastructure, utilities, and transportation companies listed on the IDX for the period 2016 to 2020. The sampling technique uses purposive sampling. Based on the sample criteria, a sample of 40 companies was obtained. To analyze the data using multiple linear regression analysis tools. The results showed that the tax avoidance variable had an effect on firm value, while the leverage, liquidity, activity ratio, and information transparency variables had no effect on firm value.
Co-Authors A Alfiyan Aan Zulyanto, Aan Abdul Aris, M. Abdul Hafizd Abdullah, Zaki Abiyoga Wisnu Pradana* Abu Hamid Agung Jasiyatianto Ahmad Junaidi Aji, Nur Prasetyo Akhirusanah, Lulu Alief Zoulton Lazuardi* Alifatun Muarifah Alni Nurfadhila Sari Andy Dwi Bayu Bawono Anggraini, Rossiana Diva Anton Agus Setyawan Apriliya, Fenia Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Atwal Arifin, Atwal Aulia Rahma Dien Yulyanti Daffa Ilham Ramadhan Daniel, Prima Audia Devid Aprillando Didi Achyari Didi Achyari, Didi Dila Pertiwi Dilah Safitri Dina Febriyanti Dwi Prasetya, Onky Dwi Wulandari Eka Afrilian Hady Saputra Elga Cindy Nagayu ENI SETYOWATI Erma Marga Rosit Erma Setiawati Evika Ardiana Fadellatur Ramadhani Haryasih Fajar Abimanyu Farizky, Aisyah Chairunnisa Fatihah Fatimah Aulia Rahman Fauzan . Fa’iza, Naifa Nur Febriyanti, Trya Fery Salindri Firlina Rizky Ramadhina Fitri Rohmah Fitria Riski Rohmawati Galih Saras Sekarwangi Griselda Chavia Zagita Hafizd, Abdul Handy Nugraha Hanum, Nur Adiba Haris, M Hasrin Ristanty, Aulyanissa Heppy Purbasari Hidayah, Vebby Noer Indarti Diah Palupi Ismalayani, Ismalayani Kartiningsih Susilowati keisha Jenny Maulida Nugraha Khoirotunnisa, Nabila Kiky Fatmawati Kirana, Mezalunna Gizka Zashi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusuma, Merta Kusumaningrum, Nita Sari Laila Oshiana Fitria A’zizah Lazuardi*, Alief Zoulton Lintang Kurniawati M. Sholahuddin Madani, Mayra Permata Maharani, Citra Abrani Maharani, Gama Sita Maharani, Roselyn Nadhifa Marlindayanti Marlindayanti, Marlindayanti Masayu Nurhayati, Masayu Mey Handoko Saputro Mirawati, Silvia Ayu Muhammad Abdul Aris Muhammad Falakh Taqiyuddin Muhammad Sholahuddin Nabila Khoirotunnisa Nabilah, Safira Zulia Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nur kholis Nurjanah, Arifah Oktavia Kusumaningsih Ovi Itsnaini Ulynnuha Pambudi, Istighfarany Aishwarya Salma Pradana*, Abiyoga Wisnu PRATAMA, HAFID NUR Prihandini, Dwi Aprilia Purbawati, Husna Nadea Ulhaq Purnowati, Della Rahmadi, Adam Dwi Ranni Rahmayanthi Renti Oktaria, Renti Rina Trisnawati Ririn, Wahyu Hening Riska Febrianto Riswandi Riswandi Rita Diana Putri Rizqullah, Naufal Rohmah, Fitri Rohmawati, Fitria Riski Rozzaq K.R*, Fawwaz Samudra Sabila Nurul Faidah Samsubar Saleh Santi Putriani Sekarwangi, Galih Saras Septarina Wahyuningtyas Siti Aisyah Sofwan Adiputra, Sofwan Sofwan, Adiputra Sri Wahyuni Sri Wahyuni Subagyo, Daryono Susanto, Michela Yuanita Putri Syahniati, Tri Syahrina Noormala Dewi, Syahrina Noormala Syarifuddin Dahlan Sylvia Nur Fatimah Tri Wulandari Ulum, Halwa Qubailah Shobah Wahyu Hening Ririn Wahyuni, Anisa Tri Wahyuningtyas, Septarina Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar