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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 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 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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Faktor-faktor yang Mempengaruhi Kualitas Audit Syariah pada Perusahaan yang Terdaftar di JII (Jakarta Islamic Index) Tahun2014-2018 Mujiyati, Mujiyati; Rohmah, Fitri
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 Arifin, Atwal; Mujiyati, Mujiyati; Nasongko, Noer; Sholahuddin, Muhammad
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.
Analysis of the Factors that Affect the Capital Expenditure of the Central Java Provincial Government Khoirotunnisa, Nabila; 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.
Edukasi Pengisian SPT Tahunan kepada WajibPajak UMKM Tahun Pajak 2020 untuk menghidari adanya Tax Avoidence di wilayah KPP Pratama Sukoharjo Mujiyati, Mujiyati; Abdul Aris, M.; Pambudi, Istighfarany Aishwarya Salma; Farizky, Aisyah Chairunnisa Fatihah; Wulandari, Dwi
Abdi Psikonomi Vol 2, No 3 (2021): Oktober 2021
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1344.196 KB) | DOI: 10.23917/psikonomi.v2i3.337

Abstract

Dirjen pajak telah menerbitkan Peraturan Nomor PER-02/PJ/2019 tentang Tata Cara Penyampaian, Penerimaan dan Pengolahan Surat Pemberitahuan secara online melalui e-filing. E-filing merupakan layanan pengiriman atau penyampaian Surat Pemberitahuan (SPT) tahunan PPh elektronik yang dilakukan secara online dan real time melalui internet. Dengan adanya e-filing wajib pajak dihimbau untuk melaporkan SPT Tahunan secara online atau e-filling. Namun realita di lapangan masih banyak pelaku UMKM belum memahami cara menyampaikan SPT Tahunan melalui e filing. Kendala lainnya adalah adanya antisipasi pencegahan penularan covid-19 di seluruh dunia. Tujuan edukasi kepada wajib pajak ini adalah agar wajib pajak tidak menghindar melaksanakan kewajiban perpajakan (tax avoidance). Oleh karena itu tim Pengabdian kepada Masyarakat melalu Tax Center UMS Surakarta bekerja sama dengan KPP Sukoharjo melakukan edukasi dan pendampingan dalam menyampaikan SPT Tahunan melalui e filing bagi UMKM di masa Pandemi Covid-19 Sasaran kegiatan ini adalah pengusaha UMKM yang ada di wilyayah KPP Sukoharjo
Pengaruh Good Corporate Governance dan Leverage terhadap Kinerja Keuangan (Studi Empiris Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Pradana*, Abiyoga Wisnu; Mujiyati, Mujiyati
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26918

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh good corporate governance dan leverage terhadap kinerja keuangan studi kasus perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa annual report perusahaan food and beverage tahun yang terdaftar di Bursa Efek Indonesa tahun 2018-2021. Pengambilan sampel penelitian ini dengan metode purposive sampling dan diperoleh data 96 data, tetapi terkena outlier menjadi 88 data. Variabel dependen kinerja keuangan yang diproksikan dengan ROA. Variabel Independen berupa Dewan Komisaris yang diproksikan dengan DK, Variabel Dewan Direksi yang diproksikan dengan Dewan Direksi, Variabel Komite Audit yang diproksikan dengan KA. Variabel Komisarin Independen yang diproksikan dengan KIND, Variabel Kepemilikan Institusional yang diproksikan dengan KIND, dan Variabel Leverage yang diproksikan dengan DER. Uji Normalitas menggunakan one sampel Kolmogorov-Smirnov Test yang menunjukkan bahwa berdistribusi normal. Hasil penelitian menemukan bahwa Dewan Direksi, Komisaris Independen, dan Leverage berpengaruh terhadap Kinerja Keuangan, Sedangkan Dewan Komisaris, Komite Aduit dan Kepemilikan Institusionak tidak berpengaruh terhadap Kinerja Keuangan.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Aktiva Terhadap Struktur Modal (Studi Kasus Perusahaan Manufaktur Sektor Consumer Goods Industry di Bursa Efek Indonesia (BEI) Tahun 2019-2021) Rozzaq K.R*, Fawwaz Samudra; Mujiyati, Mujiyati
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26490

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh profitabilitas, likuiditas, ukuran perusahaan dan struktur aktiva terhadap struktur modal studi kasus perusahaan consumer good industry di Bursa Efek Indonesia Tahun 2019-2021. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan perusahaan consumer good industry tahun 2019-2021. Pengambilan sampel penelitian ini dengan metode purposive sampling dan diperoleh data sebanyak 102 tapi terkena outlier menjadi 87 data. Variabel dependen struktur modal diproksikan dengan DER. Variabel independent profitabilitas diproksikan dengan ROA, Variabel likuiditaas diproksikan dengan CR, Variabel ukuran perusahaan diproksikan dengan SIZE, dan Variabel struktur aktiva diproksikan dengan SA. Uji normalitas menggunakan monte carlo yang menunjukkan bahwa berdistribusi normal. Hasil penelitian menemukan bahwa variabel profitabilitas dan likuiditas berpengaruh terhadap struktur modal. Sedangkan variabel ukuran perusahaan dan struktur aktiva tidak berpengaruh terhadap struktur modal.
Makro Ekonomi, Faktor Fundamental, Dan Return Saham Syariah Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2017-2021 Hasrin Ristanty, Aulyanissa; Mujiyati, Mujiyati
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Artikel ini tujuannya agar diuji dan dianalisis faktor-faktor yang memengaruhi tingkat return saham syariah. Secara spesifik, penelitian ini memiliki tujuan untuk meneliti tingkat suku bunga, nilai tukar, return on assets, return on equity, current ratio, dan earning per share terhadap return saham syariah pada perusahaan sektor investasi, jasa, dan perdagangan yang terdapat dalam indeks saham syariah Indonesia pada periode 201-2021. Penelitian ini dikategorikan dalam penelitian kuantitatif, yang datanya didapatkan dari laporan keuangan yang perusahaan terbitkan pada website-website. Sampel penelitian ini diambil dari perusahaan sektor investasi, jasa, dan perdagangan tahun 2017-2021 yang disesuaikan pada metode pendekatan purposive sampling. Hasil penelitian memperlihatkan adanya pengaruh pada variabel return on assets dan earning per share terhadap return saham. Akan tetapi pada variabel suku bunga, nilai tukar, return on equity dan current ratio tidak ada pengaruh terhadap return saham. Banyak faktor yang perlu para investor pertimbangkan untuk berinvestasi, salah satunya dengan mengetahui faktor makroekonomi dan faktor fundamental. Karena pada hakikatnya investor berinvestasi bertujuan mendapatkannya return yang tinggi.
The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage Madani, Mayra Permata; Mujiyati, Mujiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3028

Abstract

Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage did not affect tax aggressiveness.
Company Value: Within the Scope of Company Size, Leverage, Profitability, and Capital Structure Wulandari, Tri; Mujiyati, Mujiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3029

Abstract

This study aims to empirically examine the effect of company size, leverage, profitability, and capital structure on the value of the company. In this study using quantitative research. The Data used in this study are secondary data obtained in the form of financial statements for 2018-2022 all industrial companies listed on the Indonesia Stock Exchange (IDX) that have been audited on the IDX website (www.idx.co.id). the population in this study includes manufacturing companies in the telecommunications sub-sector listed on the IDX for the period 2018-2022. Sampling using purposive sampling method. The number of samples as many as 40 companies. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study is that the size of the company, and profitability does not affect the value of the company, while leverage, and capital structure affect the value of the company.
Effect of Investment Decisions, Funding Decisions, and Dividend Policy on the Value of the Company Susanto, Michela Yuanita Putri; Mujiyati, Mujiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3116

Abstract

This study aims to empirically examine the effect of investment decisions, funding decisions, and dividend policy on the value of the company. In this study using quantitative research. The Data used in this study are secondary data. The population in this study is a list of Sharia stock indices listed on The Jakarta Islamic Index (JII) in 2018-2022. Sampling method using purposive sampling. The number of samples as many as 66 companies. The method of analysis conducted in this study using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study are that investment decisions affect the value of the company, while funding and dividend policy decisions do not affect the value of the company.
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 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 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 Wahyuningtyas, Septarina Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar