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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi dan Keuangan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
purwantoro purwantoro
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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DETERMINAN YANG MEMPENGARUHI KINERJA DOSEN DALAM PELAKSANAAN TRI DHARMA PERGURUAN TINGGI lilis setyowati; purwantoro purwantoro
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 17 No. 1 (2020)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v17i1.2596

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi peningkatan kinerja dosen dalam menerapkan tri dharma pendidikan tinggi. Metode pengambilan sampel menggunakan teknik purposive sampling dan teknik analisis menggunakan uji regresi linier berganda. Penelitian ini dilakukan di salah satu universitas swasta di Semarang dengan jumlah sampel 63 responden. Hasil penelitian menunjukkan bahwa peningkatan kinerja dosen dipengaruhi oleh kompetensi profesional dan komitmen terhadap profesi, sedangkan motivasi kepemimpinan, pelatihan, sertifikasi pendidik, dan budaya organisasi tidak mempengaruhi peningkatan kinerja dosen dalam menerapkan tri dharma pendidikan tinggi.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Digital Payment, Kapabilitas Teknologi Informasi Komunikasi, dan Kapabilitas Keuangan Digital Terhadap Kinerja UMKM Kuliner di Kecamatan Banyumanik Kota Semarang Shinfi Nabila Putri; Enny Susilowati Mardjono; Ira Septriana; Purwantoro Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11435

Abstract

This study aims to examine the effects of financial literacy, financial inclusion, digital payment, information and communication technology (ICT) capability, and digital financial capability on the performance of micro, small, and medium enterprises (MSMEs) in Banyumanik District. This research employs a quantitative approach using primary data collected through purposive sampling, with a sample of 100 MSME owners registered on digital platforms. The data were analyzed using SPSS statistical analysis techniques. The findings indicate that, partially, digital payment and information and communication technology (ICT) capability have a positive and significant effect on MSME performance, while financial literacy, financial inclusion, and digital financial capability do not have a significant effect. Simultaneously, all variables have a significant effect on MSME performance, indicating that the combination of financial factors and digital capabilities continues to play an important role in enhancing MSME performance and sustainability.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Digital Payment, Kapabilitas Teknologi Informasi Komunikasi, dan Kapabilitas Keuangan Digital Terhadap Kinerja UMKM Kuliner di Kecamatan Banyumanik Kota Semarang Shinfi Nabila Putri; Enny Susilowati Mardjono; Ira Septriana; Purwantoro Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11435

Abstract

This study aims to examine the effects of financial literacy, financial inclusion, digital payment, information and communication technology (ICT) capability, and digital financial capability on the performance of micro, small, and medium enterprises (MSMEs) in Banyumanik District. This research employs a quantitative approach using primary data collected through purposive sampling, with a sample of 100 MSME owners registered on digital platforms. The data were analyzed using SPSS statistical analysis techniques. The findings indicate that, partially, digital payment and information and communication technology (ICT) capability have a positive and significant effect on MSME performance, while financial literacy, financial inclusion, and digital financial capability do not have a significant effect. Simultaneously, all variables have a significant effect on MSME performance, indicating that the combination of financial factors and digital capabilities continues to play an important role in enhancing MSME performance and sustainability.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba Dimoderasi Leverage Helenia Fatimah Sari; Purwantoro Purwantoro; Enny Susilowati Mardjono; Agung Prajanto
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7756

Abstract

This study aims to analyze the effects of tax planning, deferred tax expenses, and deferred tax assets on earnings management, with leverage serving as a moderating variable. The research focuses on the Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. Employing a quantitative approach with a causal design, the study utilized purposive sampling to select 26 sample companies. Data analysis was conducted using Multiple Linear Regression and Moderated Regression Analysis (MRA) through SPSS software. The results indicate that tax planning, deferred tax expenses, and deferred tax assets do not have a significant effect on earnings management. Furthermore, leverage was not proven to moderate the relationship between the independent variables and earnings management. The low coefficient of determination suggests that the research model has limited capability in explaining variations in earnings management. These findings contribute to the understanding that tax policies and funding structures may not yet serve as primary indicators for detecting earnings management practices, highlighting the need for investors, management, and regulators to consider other factors.
Pentingkah Peran Relawan Pajak dalam Mempengaruhi Peningkatan Kepatuhan Wajib Pajak Orang Pribadi? Yusrifa Satriani Atmi Mustakim; Juli Ratnawati; Purwantoro Purwantoro
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6456

Abstract

This study aims to examine the influence of the role of tax volunteers, tax socialization activities, and taxpayer awareness on the compliance of individual taxpayers. The sample consists of 100 individual taxpayers registered at the Semarang Tengah Tax Office, selected using a random sampling method. Data were collected through questionnaires and analyzed using SPSS version 25. The results indicate that the role of tax volunteers, tax socialization, and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. These findings suggest that the presence of tax volunteers, effective tax socialization, and a high level of taxpayer awareness contribute to improved compliance among individual taxpayers. This study supports the Theory of Planned Behavior, which emphasizes the role of awareness as a form of perceived behavioral control. An individual’s behavior is influenced by the level of awareness and intention they possess. Future research is encouraged to include and examine additional variables that may affect taxpayer compliance.
PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Ira Maulidya Fatmawati; Lilis Setyowati; Juli Ratnawati; Purwantoro Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fb4j4t29

Abstract

Penelitian ini bertujuan sebagai upaya dalam menyelidiki pengaruh antara berbagai faktor seperti profitabilitas, leverage, dan capital intensity terhadap praktik penghindaran pajak pada perusahaan-perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2019 hingga 2023. Metode penelitian ini menggunakan teknik purposive sampling, dengan total populasi sebanyak 462 perusahaan dan menghasilkan 266 sampel akhir setelah dilakukan penghapusan data outlier. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Variabel dependen dalam penelitian ini adalah penghindaran pajak yang diukur menggunakan indikator CETR (Cash Effective Tax Rate). Sementara itu, variabel independen terdiri dari profitabilitas, leverage, dan capital intensity, yang masing-masing diukur melalui ROA (Return on Assets), DAR (Debt to Assets Ratio), dan CIR (Capital Intensity Ratio). Hasil penelitian menunjukkan bahwa profitabilitas dan capital intensity berpengaruh signifikan terhadap penghindaran pajak, sementara leverage tidak menunjukkan pengaruh yang signifikan terhadap penghindaran pajak. Penelitian ini menyarankan agar pemerintah memperkuat pengawasan perpajakan dan perusahaan supaya menjaga keseimbangan antara efisiensi pajak serta kepatuhan terhadap peraturan perpajakan, demi mendukung kelangsungan bisnis perusahaan. Kata kunci: Penghindaran Pajak; Profitabilitas; Leverage; Capital Intensity
ANALISIS DAN DAMPAK PERILAKU KEUANGAN TERHADAP TEKANAN FINANSIAL: STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS DIAN NUSWANTORO Nurshaf Desta Rahmanto; Hermawan Triono; Hayu Wikan Kinasih; Purwantoro Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (2026): 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: 10.31539/3evcnt97

Abstract

Penelitian ini menganalisis pengaruh kualitas pembelajaran, financial self efficacy, dan literasi keuangan digital terhadap tekanan finansial mahasiswa dengan perilaku keuangan sebagai variabel mediasi. Pendekatan kuantitatif digunakan dengan melibatkan 214 mahasiswa Akuntansi Universitas Dian Nuswantoro melalui kuesioner terstruktur. Data dianalisis menggunakan uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, serta uji mediasi Sobel. Hasil menunjukkan bahwa kualitas pembelajaran, financial self efficacy, dan literasi keuangan digital berpengaruh positif signifikan terhadap perilaku keuangan. Selain itu, perilaku keuangan berpengaruh positif signifikan terhadap tekanan finansial serta memediasi hubungan antarvariabel. Temuan ini menunjukkan bahwa tekanan finansial mahasiswa tidak semata-mata dipengaruhi faktor ekonomi, tetapi juga berkaitan dengan aspek kognitif, psikologis, dan literasi digital yang tercermin dalam perilaku keuangan.
Co-Authors Agung Prajanto Amanda Putri Rahmawati Dian Festiana H. S Enny Susilowati Mardjono Entot Suhartono Hayu Wikan Kinasih Helenia Fatimah Sari Hermawan Triono Ira Maulidya Fatmawati Ira Septriana Juli Ratnawati Lilis Setyowati Nurshaf Desta Rahmanto Shinfi Nabila Putri Yusrifa Satriani Atmi Mustakim