Article Per Year (5 Year)
p-Index From 2021 - 2026
10.59
P-Index
This Author published in this journals
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 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 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

Published : 110 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 110 Documents
Search

 1   2   3   4   5 
ANALYSIS OF FISCAL CAPACITY ON HUMAN DEVELOPMENT INDEX WITH MANDATORY SPENDING ON EDUCATION AND HEALTH AS INTERVENING VARIABLE (AN EMPIRICAL STUDY ON REGENCIES/CITIES IN JAVA) Andy Dwi Bayu Bawono; Heppy Purbasari; Mujiyati Mujiyati
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

Abstract

Regional  autonomy  is  aimed  at  enhancing  the proximity  between  the  local  government  and  its people,  in  terms the local  government  will  identify  the  weaknesses and strengths of  its  area  from the highest to lowest  level. This  research attempts to  find  out  the influence  of  the  Fiscal  Capacity Index on the Human Development Index with mandatory spending on education and health as the intervening  variables.  The  research used   empirical  and  explanatory  research method  to  analyze the fiscal capacity  index  on the intervening  variables. This  study  involved  secondary data,  which were obtained  from  certain  agencies,  namely  the Regulation  of  Minister  of  Finance  (PMK  No.119/PMK.07/2017), the GRDP Realization  Report  of  Regencies/Cities  in  Java Fiscal Year  2016,  and the data published by the Central Bureau of Statistics of Regencies/Cities in Java in 2017. The results of  the hypothesis  analysis reveal that the  fluctuation  in  the Fiscal  Capacity  Index  in  each region is able to influence the amount of mandatory spending in education and health. Meanwhile, the Path  Analysis  test indicates  that the  Fiscal  Capacity  Index  has a  stronger influence  on  the Human   Development Index without any   intervention   from   mandatory   spending   on   education and  health.  Essentially, the Fiscal  Capacity  Index  is  the main  variable  that  affects the Human Development  Index.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN Elga Cindy Nagayu; Mujiyati Mujiyati
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.084 KB) | DOI: 10.34308/eqien.v10i1.555

Abstract

This study aims to analyze and seek empirical evidence regarding investment decisions, funding decisions, dividend policy, profitability, and the size of the board of commissioners on firm value. The population in this study is the food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. By using purposive addition, the sample used in this study were 11 companies in the food and beverages sub-sector. The data analysis method used multiple linear regression analysis with the help of SPSS 21 software. The results found that investment decisions and the size of the board of commissioners had a significant effect on firm value with a sig value. respectively (0.000 < 0.05) and (0.006 < 0.05). Meanwhile, investment decisions, dividend policy, and profitability were found to have no significant effect on firm value with a sig value. each of (0.859 > 0.05); (0.180 > 0.05); and (0.986 > 0.05).
PERAN AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DESA Riska Febrianto; Mujiyati Mujiyati
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.876 KB) | DOI: 10.34308/eqien.v10i2.583

Abstract

This study aims to understand the role of accountability and transparency in village financial management. The case study method was used in this research through interviews with village government officials. The results show that accountability and transparency are carried out by the village government vertically to the district/city government and horizontally to the community. This practice is considered to have complied with the Minister of Home Affairs Regulation No. 20 of 2018. However, the village government must fix the planning system and increase the participation of the Village Representative Body (BPD). These obstacles can be overcome by increasing the intensity of the aspiration of village representatives
PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Erma Setiawati; Mujiyati Mujiyati; Erma Marga Rosit
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9481

Abstract

This research aimed to examine the effect of free cash flow and leverage to earnings management. This study also examines the role of good corporate governance as measured by the index Government in moderating influence of free cash flow and leverage on earnings management. This research was conducted in the company are listed in the Jakarta Islamic Index (JII) from 2015-2017 and unlisted in the Indonesia Stock Exchange. The sample is determined by purposive sampling with 45 samples. This analysis uses regression analysis moderation (MRA). The results of the research indicate where (1) free cash flow significant effect on earnings management, (2) no leverage effect on earnings management, (3) good corporate governance as measured by the index of corporate governance is not able to moderate the influence of free cash flow and earnings management.
PENGARUH TAX AVOIDANCE, PROFITABILITAS, SALES GROWTH, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 DI BEI PERIODE 2018-2020) Devid Aprillando; Mujiyati Mujiyati
Accounting Global Journal Vol 6, No 1 (2022): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i1.7464

Abstract

The value of the company is defined as the selling price of the company's shares with the consideration of potential investors that the company is considered feasible, so that he is willing to make payments if the company's shares are sold in the capital market. The purpose of this study is to analyze whether there is an influence between tax avoidance, profitability, sales growth, leverage, and firm size on firm value in companies that are members of the LQ45 index listed on the IDX for the 2018-2020 period. The population in this study are all companies that are members of the LQ45 index listed on the BEI for the 2018-2020 period, totaling 201 companies. The sampling method used was purposive sampling method, so that 55 sample companies were obtained for three years of observation (2018-2020). The data analysis uses multiple linear regression analysis. Results of the study show that profitability, leverage, and firm size have an effect on firm value, while tax avoidance and sales growth have no effect. Keyword: Firm value, tax avoidance, profitability, sales growth, and leverage.
The Affect Factors of Earning Management (Case Study on Manufacturing Companies Listed on IDX) Mujiyati; Kiky Fatmawati; Kurnia Rina Ariani
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.364 KB) | DOI: 10.53017/ujeb.129

Abstract

Research on earnings management is very interesting to the attention of researchers, because the results of several previous studies are very diverse, so assumptions and restrictions on the object of research are needed. This study examines the effect of free cash flow, profitability, leverage, firm size, and growth on earning management. The research population was the manufacturing company of metal and the similar sub-sector listed on the Indonesia Stock Exchange in 2017-2020. The sample documentation used a purposive sampling method and obtained ten companies with 40 annual financial statement observations based upon the sample criteria. This research statistically showed that free cash flow, profitability, and growth influence earnings management by using multiple regressions. Meanwhile, leverage and firm size do not influence earning management.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.718 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.656 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1407.375 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.425 KB)

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.
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 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 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