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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Ekonomi Wahana Riset Akuntansi Proceeding Fakultas Ekonomi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Jurnal Akuntansi dan Keuangan Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rachmawati Meita Oktaviani
Universitas Stikubank
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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AUDIT SOSIAL ATAS PROGRAM CORPORATE SOCIAL RESPONSIBILITY STUDI KASUS PADA PT. APAC INTI CORPORA BAWEN SEMARANG Oktaviani Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This research aims to clarify how the implementation of social audits in Corporate Social Responsibility. Object of research is at PT Apac Inti Corpora Bawen Semarang. The data were collected by interview and documentation techniques. The results showed that social audit is a part of the company's strategy phases to be done. Social audit conducted in the form of obtaining such certification  ISO 9001, ISO 14001 and PROPER Kementerian Lingkungan Hidup. Social audit was conducted by stakeholders outside the company, it is important to assess whether the activities carried out by the company has been in the interest of all stakeholders. Key words: Social Audit, Corporate Social Responsibility
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI Erdi Adyatma; Rachmawati Meita Oktaviani
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI Deny Tristianto; Rachmawati Meita Oktaviani
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 1 (2016): VOL. 5 NO. 1 EDISI MEI 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with sample data which gathering of this research was 129. Data was processed by SPSS software using multiple regression analysis and path analysis. The result of this research showed that executive characteristic, size, sales growth, and leverage had a significant effect to tax avoidance. Based on path analysis, leverage as mediating variabel can’t mediate the relationship between executive characteristic to tax avoidance, but it can mediated the relationship between size and sales growth to tax avoidance in the company. Keywords: executive characteristic, size, sales growth, leverage, tax avoidance
KEPATUHAN WAJIB PAJAK UKM Rachmawati Meita Oktaviani; Sheila Adellina
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.
MAMPUKAH RELIGIUSITY MEMODERASI PENGARUH MACHIAVELLIAN TERHADAP TAX EVASION Dwi Suci Rahma Danti; Rachmawati Meita Oktaviani
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aims to study the influence of machiavellian and religiosity as a moderating variable on tax evasion in this study are all individual taxpayers registered in the North West Java KPP Pratama. The number of samples used in this study were 100 respondents from 101,055 taxpayers received. The sample selection technique uses random purposive sampling. Data collection in this method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that machiavellian had a positive effect on tax evasion, religiosity had a negative impact on tax evasion and that religion did not moderate the relationship of positive machiavellian influence on tax evasion. Keywords: machiavellian, relogiusity, tax evasion
FENOMENOLOGI:CORPORATE SOCIAL RESPONSIBILITY DAN STRATEGI PERUSAHAAN HOLCIM DALAM CORPORATE SUSTAINABLE DEVELOPMENT REPORT 2008-2009 Rachmawati Meita Oktaviani
Jurnal Bisnis dan Ekonomi Vol 19 No 1 (2012): VOL. 19 NO. 1 MARET 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study has the objective to answer the research question how the position of Corporate Social Responsibilityfrom the strategy perspective by HOLCIM. Object of study is the text of Corporate Sustainable DevelopmentReport, published by HOLCIM in 2008- 2009. This study used a qualitative approach in which, the reviewconducted by multipers pective problems or multipoint of view. Phenomenology was chosen with the aim of thestudy of the phenomenon. The results obtained in this study that the Corporate Social Responsibility is aprogram that embedded with corporate strategy. Position of Corporate Social Responsibility as a shift from justa charity effort into a mindset that must be developed by the company. Based on the research Linda & Jenny(2008) developed the mindset that the 2009 Sustainable Development Report categorized as an alternative thatsupports the value of the company in corporate strategy development phase. Hope is to be achieved related tothe recognition of the legitimacy of the activities carried out under achieving not only economic, but also socialand environmental compliance objectives aimed at continuity of the company as well as providing a positiveimpact in the form of a better life for the community. It was an effort to take into account the company's presencein this community stakeholders around because stakeholders have the power to influence survival.Key words: phenomenology, corporate social responsibility, corporate strategy
DETERMINAN KEPATUHAN WAJIB PAJAK BADAN DENGAN NIAT SEBAGAI PEMEDIASI DARI PERSPEKTIF PLANNED BEHAVIOUR THEORY Rachmawati Meita Oktaviani
Jurnal Bisnis dan Ekonomi Vol 22 No 1 (2015): Vol. 22 No. 1 EDISI MARET 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine and analyze of attitude, subjective norm and perceived behavioral control with intention as intervening variabel to tax compliance. Population in this study is tax professional in KPP Semarang Barat. The selection for sampling method is convenience sampling or sampling which selection by easyer. The samples echievement is 86 respondents. Technique analyze for data is regression with path analyze. Finding of this research indicated the effect of attitude and perceived behavioral control influential toward taxpayer intention, subjective norm not influential toward taxpayer intention. Attitude,subjectif norm and perceived behavioral control influential toward tax compliance, intention not influential toward tax compliance.Keywords: attitude, subjective norm, perceived behavioral control, intention, tax compliance
DAMPAK KEPUASAAN KERJA SEBAGAI PEMEDIASI FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN Rachmawati Meita Oktaviani; Tjahjaning Poerwati
Jurnal Bisnis dan Ekonomi Vol 24 No 1 (2017): VOL. 24 NO. 1 EDISI MARET 2017
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to factors that affect employee performance. This study also intends to test whether job satisfaction can mediate the relationship of role ambiguity and professional commitment to employee performance. This research is a quantitative research using survey model. Analysis technique used conviniance sampling with sample number 80 respondents who are employees of Public Accounting Firm in Semarang area. The results of the study are as follows: 1). Partial role ambiguity has no effect on job satisfaction and employee performance; 2). Commitment of the profession in a partial way affect the job satisfaction and employee performance, and 3). Job satisfaction affects employee performance. Based on path test results that have been done mention that job satisfaction does not successfully mediate relationship ambiguity role and professional commitment partially to employee performance. Keywords: Role ambiguity, professional commitment, job satisfaction, employee performance
Analisis Firm Value dengan Pemoderasi Corporate Social Responsibility Pancawati Hardiningsih; Sartika Wulandari; Ceacilia Srimindarti; Rachmawati Meita Oktaviani
AKSES: Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2019): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.631 KB) | DOI: 10.31942/akses.v14i1.3263

Abstract

Increasing firm value is a good perception of the company. Maintaining a good reputation can facilitate the addition of capital and increase sales due to public trust. The company's reputation can be maintained through corporate social responsibility (CSR) programs. This study examines the effect of solvency (DER) and company profitability (ROA) on the value of the company with CSR as a moderator. The population of this research is garment and textile companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample used purposive sampling technique, so that it was obtained by 57 observations. The data analysis technique uses a multiple linear regression model of moderation with the based on interaction. Hypothesis test results show that ROA and CSR have a significant positive effect on firm value. While the DER variable does not affect the value of the company. CSR is proven to strengthen ROA towards company value. Keywords: Corporate Value, CSR, Profitability, Solvability.
Pengaruh Kesadaran Wajib Pajak Terhadap Preferensi Risiko sebagai Variabel Moderasi Yustika Maulidya Fatah; Rachmawati Meita Oktaviani
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 2 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i2.715

Abstract

Penelitian ini bertujuan untuk menganalisis kesadaran wajib pajak dengan kepatuhan wajib pajak, serta menguji pengaruh preferensi risiko yang berperan sebagai variabel moderasi pada hubungan antara kesadaran wajib pajak terhadap kepatuhan wajib pajak. Populasi penelitian adalah seluruh wajib pajak UMKM yang terdaftar pada Dinas Koperasi & UMKM Kota Semarang dan jumlah sampel sebanyak 110 wajib pajak. Pembagian kuesioner dilakukan dengan metode menggunakan convenience sampling. Metode analisis data menggunakan analisis regresi linear berganda. Penelitian dilakukan untuk mengetahui bagaimana pengaruh kesadaran wajib pajak terhadap tingkat kepatuhan wajib pajak serta preferensi sebagain variabel moderasi. Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik dan Moderated Regresion Analisis (MRA) melalui spss 19.Hasil penelitian bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Serta preferensi risiko dapat memoderasi pengaruh antara kesadaran wajib pajak dengan kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Preferensi risiko sebagai variabel moderating tidak berpengaruh terhadap kepatuhan wajib pajak. Preferensi risiko terhadap hubungan antara kesadaran wajib pajak dengan kepatuhan wajib pajak berpengaruh dan dapat memoderasi hubungan antara kedua variabel tersebut
Co-Authors 10.05.52.0121 Erdi Adyatma, 10.05.52.0121 10.05.52.0180 Nikoriski 11.05.52.0005 Imam Thobroni, 11.05.52.0005 11.05.52.0027 Faisal Riza 11.05.52.0096 Saligna Dian Pratiwi 11.05.52.0200 Sheila Adelina, 11.05.52.0200 12.05.52.0193 Riska Febriana Ramadani, 12.05.52.0193 12.05.52.0204 Siti Nurhidayati, 12.05.52.0204 Anggun Pertiwi Anita Yulinar, 14.05.52.0208 Anita Yulinar, 14.05.52.0208 Ayu Widiastutik Bella Fadhilah Chusaeni, 12.05.52.0150 Bella Fadhilah Chusaeni, 12.05.52.0150 Caecilia Srimindarti Cahyani Nuswandari Ceacilia Srimindarti Deny Tristianto Deny Tristianto, 12.05.52.110 Deny Tristianto, 12.05.52.110 Dewi, Ari Ani Kusuma Diani, Elya Zulfa Dwi Suci Rahma Danti Eka Ridho Nur Rochmah Ellisa Rizma Iswara Erdi Adyatma Evita Okta Ristina, 14.05.52.0220 Evita Okta Ristina, 14.05.52.0220 Hardiyanti, Widhian Inayatus Sholekah, Fina Ita Purnawati, 13.05.52.0151 Jaeni Jaeni Jannah, Afifatul Jimmy Evaldo Prakasa Kezia Kurniawati Tjandrapurnama Kukrit Wicaksono Lisiantara, Gregorius Anggana Maftukhah, 14.05.52.0225 Maharriffyan, Maharriffyan Moch Ali Munawar, 13.05.52.0216 Moch Ali Munawar, 13.05.52.0216 Natasya Hariyanto Niken Sari, 15.05.52.0198 Nishfil Ayu Amaliya, 13.05.52.0055 Nishfil Ayu Amaliya, 13.05.52.0055 Nona Rachmania Rospitasari Noorjannah Vira Astuti Nur Lita, 13.05.52.0034 Nur Lita, 13.05.52.0034 Pancawati Hardiningsih Paramita Rari Gunita Poerwati, Rr Tjahjaning Poerwati, Rr Tjahjaning Popy Purnamasari Pratiwi, Yayang Eka Putri Ramawati, 15.05.52.0090 Rahma Danti, Dwi Suci Resza Dian Handayani Risma Namira Ivano Ronald Wahono, 15.05.52.0146 Rospitasari, Nona Rachmania Rr. Tjahjaning Poerwati Sartika Wulandari Sevi Lestya Dewi Sheila Adellina Siti Zulfatin Nihayah Srimindari, Ceacilia Sunarto Sunarto Sunarto Sunarto Tesa Anggraeni Tjahjaning Poerwati Yayang Eka Pratiwi Yenita Novi Susanti, 13.05.52.0069 Yenita Novi Susanti, 13.05.52.0069 Yulinar, Anita Yustika Maulidya Fatah