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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 An-Nisbah: Jurnal Ekonomi Syariah Jurnal Abdimas UM Jambi Journal of Ekonomics, Finance, and Management Studies Nuwo Abdimas Atestasi : Jurnal Ilmiah Akuntansi PAEDAGOGIE
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Pengaruh Free Float Dan Volatilitas Terhadap Likuiditas Saham Syariah Yang Terdaftar Indeks Saham JII70 Akhirusanah, Lulu; Mujiyati, Mujiyati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4903

Abstract

This research aims to analyze the effect of free float and volatility on stock liquidity with stock return, size and stock price as control variables. This study employs quantitative methods, utilizing multiple linear regression analysis aided by SPSS software. The research population consists of companies included in the JII 70 stock index during the period of 2021 to 2022. The sampling approach employed in this study utilized a purposive sampling method to select 108 research samples. The results of the research analysis show that the free float and volatility variables before and after using the control variables have an effect on stock liquidity. Meanwhile, the test results show that the free float and volatility variables which are controlled individually with stock return, size and stock price have no effect on stock liquidity.
Pengaruh Green Accounting, Corporate Social Responsibility dan Good Corporate Governance Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar di BEI (Tahun 2018-2021) Purbawati, Husna Nadea Ulhaq; Mujiyati, Mujiyati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5000

Abstract

This study aims to empirically examine the effect of green accounting, corporate social responsibility and good corporate governance proxied by managerial ownership, institutional ownership, and audit committee on profitability proxied by the company's ROA (Return On Assets). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample of this study was determined by purposive sampling method so that as many as 10 companies met the research criteria with a total of 38 samples. The analysis method used is multiple linear regression analysis. The results provide evidence that green accounting, corporate social responsibility, managerial ownership, and audit committees have no effect on profitability. While institutional ownership affects profitability
Folklore-based storytelling: counseling techniques to develop happiness in children Mujiyati, Mujiyati; Sofwan, Adiputra
Jurnal Konseling dan Pendidikan Vol 12, No 2 (2024): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1114300

Abstract

The purpose of this study was to increase the level of children's happiness using Folklore-Based Storytelling, which develops ideogenous values in the implementation of counseling interventions. Happiness is defined as a state of joy and peace free from all problems. Storytelling is an extraordinary ability in storytelling that functions to entertain children's life values. The use of the folklore approach is based on the fact that almost all ages like stories that are told orally. The research method used is a mixed method approach with a sequential exploratory design. Qualitative design using Interpretative Phenomenological Analysis (IPA) explores how individuals understand their personal and social world through a detailed examination of their lives's experiences. The quantitative research design used is a single subject. The results of the qualitative analysis concluded that happiness according to the subject refers to the state of acceptance, attention, imagination, dreams, hopes, feelings of security, feelings of being loved, recognition, praise, appreciation, self-involvement, being heard. While the results of the feasibility test technique showed that the PND test results showed 5 points above the horizontal line PND is from 5 points of the intervention phase. This shows that the storytelling technique is very effective in developing children's happiness. Storytelling with a folklore approach is believed to be able to bring out happiness in children.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal Dan Pertumbuhan Penjulan Terhadap Tax Avoidance Eka Afrilian Hady Saputra; Mujiyati Mujiyati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9898

Abstract

The aim of this research is to examine the influence of profitability, leverage, firm size, capital intensity, and sales growth on tax avoidance. The data utilized in this study are secondary data in the form of financial reports or annual reports of manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange during the period 2020-2022. The population used in the study comprises all companies listed on the Indonesia Stock Exchange (IDX) with financial reports. The data collection method employed in this research is documentation method. By conducting panel data regression testing using SPSS 25, the results indicate that profitability and capital intensity ratio significantly affect tax avoidance. Meanwhile, leverage, firm size, and sales growth do not have an effect on tax avoidance. Keywords: Capital Intensity, Company Size, Leverage, Profitability, Sales Growth
Determinan Etika Atas Penggelapan Pajak (Tax Evasion) : Persepsi Mahasiswa Akuntansi Sabila Nurul Faidah; Mujiyati Mujiyati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9962

Abstract

The aim of this research is to identify the determinants of ethics in tax evasion. The population studied comprises students of Muhammadiyah University of Surakarta. The sample was determined using purposive sampling technique, which involves selecting samples based on specific criteria. Data processing was conducted using Statistical Package For The Social Sciences (SPSS) version 21 software. The analysis reveals that the variables of fairness and tax system significantly influence ethics in tax evasion, as evidenced by the significance of the fairness variable being lower than 0.05 and the positive influence indicated by the significance of the tax system variable. However, variables such as discrimination, quality of tax service, likelihood of detection of fraud, and love of money do not significantly affect ethics in tax evasion, as their significance values exceed 0.05.
Analisis Pengaruh Program Pemutihan Pajak, Layanan SAMSAT Keliling, Program E-SAMSAT Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus di Kantor SAMSAT Kota Salatiga) Kirana, Mezalunna Gizka Zashi; Mujiyati, Mujiyati
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6570

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak, layanan SAMSAT keliling, program E-SAMSAT dan sosialisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor SAMSAT kota Salatiga. Jenis data yang digunakan adalah data kuantitatif dengan sumber data primer yaitu data yang diperoleh dari kuesioner. Populasi pada penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di SAMSAT Kota Salatiga, tercatat pada tahun 2022 sebesar 121.467 wajib pajak kendaraan bermotor. Penentuan jumlah sampel dihitung menggunakan rumus Slovin, pada penelitian ini jumlah sampel yang dapat digunakan sebesar 108 responden. Teknik pengambilan sampel menggunakan metode accidental sampling. Metode pengumpulan data menggunakan dokumentasi dan kuesioner dengan mengukur variabel menggunakan skala likert. Hasil penelitian menunjukkan variabel program pemutihan pajak, layanan SAMSAT keliling, sosialisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di kantor SAMSAT kota Salatiga, sedangkan variabel program E-SAMSAT tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di kantor SAMSAT kota Salatiga. Kata Kunci: Program pemutihan pajak, layanan SAMSAT keliling, program E-SAMSAT, sosialisasi perpajakan, kepatuhan wajib pajak kendaraan bermotor
Pengaruh Corporate Governance (Gc), Ukuran Perusahaan, Manajemen Laba dan Profitabilitas Terhadap Agresivitas Pajak Purnowati, Della; Mujiyati, Mujiyati
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6571

Abstract

This study aims to analyze the influence of corporate governance, company size, profit management, and profitability on tax aggressiveness. The type of data used is quantitative data with secondary data sources obtained from the financial statements and annual reports of mining sector companies listed on the IDX during the period 2020 – 2022. The population in this study is all mining sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample used in this study were companies that published financial statements and annual reports during 2020-2022. The sampling method is purposive sampling. The results of the study concluded that the variables independent commissioner, audit committee, institutional ownership, profit management have no effect on tax aggressiveness, while the variables of company size and profitability have an effect on tax aggressiveness. Keywords: Independent commissioner, audit committee, institutional ownership, profit management, company size, profitability, tax aggressiveness
The Effect of Corporate Governance Mechanism and Company Size on Financial Distress MUJIYATI, MUJIYATI; ARIANI, KURNIA RINA; PRATAMA, HAFID NUR
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.67-74

Abstract

This study aims to examine the effect of corporate governance mechanisms and company size on the condition of a company experiencing financial distress. The indicators used to measure the corporate governance mechanism in the sample companies are the board of directors, the proportion of independent commissioners, managerial ownership, institutional ownership, and the audit committee. Meanwhile, financial distress is measured using a Springate model. This study uses secondary data from the entire population of mining companies listed on the IDX in 2016-2019. The sampling technique used purposive sampling. The analytical method used is ordinal logistic regression. The results of hypothesis testing show that the board of directors, the proportion of independent commissioners, the audit committee, and company size do not significantly affect the condition of the company experiencing financial distress. Meanwhile, managerial ownership and institutional ownership have a significant effect on companies experiencing financial distress.
Diseminasi Keunggulan Inventori Eksplorasi Karier Arahan Diri (IEKAD) Sebagai Peranti Intervensi Karier Siswa SMA Dahlan, Syarifuddin; Rahmayanthi, Ranni; Mujiyati, Mujiyati; Maharani, Citra Abrani
Nuwo Abdimas Vol. 3 No. 2 (2024): Nuwo Abdimas
Publisher : FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS LAMPUNG

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

Abstract

Kegiatan ini bertujuan ingin memfasilitasi proses hilirisasi dan mempercepat upaya pemanfaatan IEKAD. Capaian lanjutan dari kegiatan ini adalah para Guru BK di SMA terampil menggunakan peranti ini dalam intervensi karier siswa mereka. Kegiatan diseminasi ini telah dilaksanakan dengan melibatkan 40 orang peserta (17 Kepala Sekolah, 17 Koordinator BK, dan sejumlah Guru BK dari SMAN di wilayah Bandarlampung). Mitra kegiatan adalah Dinas Pendidikan dan Kebudayaan Provinsi Lampung. Kegiatan diseminasi diawali dengan penyajian konsepsi dan keunggulan inventori sebagai peranti layanan konseling karier dan telah dilanjutkan dengan pembahasan keunggulan-keunggulan dan kemungkianan implementasinya. Hasil evaluasi menunjukkan peserta menunjukkan perluasan wawasan dan pemahaman atas sifat-sifat khas, bukti-bukti empirik, dan pertimbangan-pertimbangan penggunaan IEKAD sebagai peranti intervensi karier siswa SMA, sehingga proses hilirisasi dan upaya pemanfaatan inventori akan dapat terfasilitasi dan dipercepat. Disarankan agar kegiatan ini ditindaklanjuti, baik perluasan sasarannya maupun penyiapan keterampilan para guru BK SMA dalam pengimplementasian peranti secara luas di kalangan para pemakai.
The Impact of Liquidity, Total Asset Turnover, Company Size, and Sales Growth on Profitability in Automotive Manufacturing Companies from 2019 to 2022 Rizqullah, Naufal; Mujiyati, Mujiyati
Quantitative Economics and Management Studies Vol. 5 No. 6 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3495

Abstract

This study is based on the business phenomenon that occurred in the manufacturing companies of the automotive and parts industry from 2019 to 2022. The business phenomenon is the decline in profits of the manufacturing companies of the automotive and parts industry. In addition, there are differences in the results of the studies on the factors that affect profitability. The strategy to solve this problem is to apply factors such as liquidity (CR), total capital turnover (TATO), company size and sales growth and profitability (ROA). The subjects of this study include all the manufacturing companies in the automotive and parts industry during the period of 2019-2022, a total of 16 companies. The sample of this study is 11 manufacturing companies in the automotive and parts industry during the period of 2019 to 2022. The sampling was done by purposive sampling. The data analysis technique used multiple linear regression.
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