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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal REP (Riset Ekonomi Pembangunan) Magisma: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis
Desy Nur Pratiwi
Insitut Teknologi Dan Bisnis AAS Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.754 KB) | DOI: 10.29040/jap.v20i2.770

Abstract

The government provides village funds to improve the welfare of rural communities and equitable development. The purpose of this study was to examine internal and external factors that influence the use of Siskeudes. This study uses primary data in the form of questionnaires and distributed to village fund managers in eight districts in Sukoharjo Regency. The sample collection technique in this study uses convenience sampling method and the total number of samples collected is 32 villages. Hypothesis testing uses multiple linear regression. Partial test results indicate that the variable usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) affect the use of Siskeudes. Simultaneous test results show that the perceived usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) together affect the use of Siskeudes. Keywords: behavioral intention to use, perceived usefulness and Siskeudes
PENGARUH STRUKTUR MODAL, PROFITABILITAS, KEBIJAKAN DIVIDEN, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Properti dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2015-2019) Jayanti Rosalia; Wikan Budi Utami; Desy Nur Pratiwi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2952

Abstract

This study aims to examine the effect of capital structure, profitability, dividend policy, sales growth, and firm size on firm value. This type of research includes quantitative research using secondary data obtained from the analysis of financial statements on the website www.idx.co.id. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange, totaling 77 companies. The method used in selecting the sample is purposive sampling and determining the sample based on the criteria set by the researcher with a result of 45 samples. Based on the results of secondary data processing with multiple linear regression analysis method, F test, t test, it is known that the variables of capital structure, profitability, dividend policy, sales growth, and company size simultaneously have a significant effect on firm value. Partially, the results of this study indicate that capital structure and profitability have a positive and significant effect on firm value. Meanwhile, dividend policy has a positive and insignificant effect on firm value. Sales growth and firm size have a negative and insignificant effect on firm value.
IMPACT OF PANDEMIC COVID-19 AND ECONOMIC ACTIVITY ON AIR QUALITY IMPROVEMENT Mohammad Rofiuddin; Rosana Eri Puspita; Saiful Anwar; Arna Asna Annisa; Rifda Nabila; Desy Nur Pratiwi
Riset Ekonomi Pembangunan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v6i2.5192

Abstract

Pandemic covid-19 presents a policy of tightening the mobility of the population, which directly impacts the reduced mobility of transportation, private transportation, and public transportation. Economic activity also under pressure from the existence of pandemic covid-19, in which economic activity is a source of air pollution for a large part of the country. The purpose of the study to find out the impact of pandemic covid-19 and economic growth on air quality during the pandemic is in 2020. The research method uses a multiple regression approach with a sample count of 80 countries. The results showed that economic growth has no impact on improving air quality and does not prove the environmental Kuznets curve between development and air pollution. In contrast, the increase in cases of covid-19 has the effect of lowering air pollution in each country. This condition occurs because covid restricts the population to activities, which also affects the activities of the company to produce.
IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 23 OF 2018 IN DIRECTORATE GENERAL OF TAXES (DGT) II CENTRAL JAVA desy nur pratiwi
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 17 No. 2 (2020)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v17i2.3697

Abstract

The government reduced the tax rates of UMKM that were originally 1% to 0.5% to increase taxpayer compliance. The purpose of this study is to find out the number of taxpayers and the level of tax revenue of UMKM after government regulation (PP) number 23 of 2018. The population in this study is the UMKM taxpayer at the Directorate General of Tax (DJP) of Central Java Region II. This type of research is in the form of descriptive research that is by describing data from the Central Java Region II DGT. The results of this study are the number of taxpayers before PP 23 of 2018 was 232,327 UMKM and the amount of tax revenue was Rp. 124,123,577,989.00 after the PP 23 of 2018 the number of mandatory increased by 48,474 UMKM but the amount of tax revenue has decreased by Rp. 18,344,874,319.00.
EDUKASI PERPAJAKAN UNTUK UMKM UPPKS KARTINI Yuwita Ariessa Pravasanti; Suprihati Suprihati; Desy Nur Pratiwi; Tino Feri Irawan; Rukmini Rukmini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.4268

Abstract

Tujuan dan target dari kegiatan pengabdian kepada masyarakat ini adalah dengan adanya kegiatan ini dapat menambah pengetahuan dan keterampilan kepada masyarakat khususnya UMKM UPPKS Kartini tentang pajak. Dengan pengetahuan yang cukup, maka peserta dapat mengetahui mendapatkan NPWP, membayar pajak, dan melakukan kewajiban perpajakan lainnya. Mitra dalam kegiatan pengabdian ini adalah anggota UPPKS Kartini. UPPKS Kartini adalah UMKM yang terletak di Desa Ngoto, Kecamatan Kiswantoro Kabupaten Wonogiri. Untuk mencapai tujuan dan target program PKM ini, maka mitra akan diberi pelatihan di Balai Desa Ngroto. Target luaran yang diharapkan adalah masyarakat teredukasi untuk melakukan kewajiban perpajakan sebagaimana mestinya.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI PENGELOLA KEUANGAN YAYASAN BADAN WAKAF AL-MUTAQIEN Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v2i2.1366

Abstract

Pelatihan penyusunan laporan keuangan bagi pengelola keuangan yayasan badan wakaf Al-mutaqien bertujuan untuk meningkatkan kemampuan dan memperluas wawasan dalam penyusunan laporan keuangan organisasi nirlaba. Kegiatan pengabdian ini dilaksanakan pada Selasa, 23 Juni 2020 di Gedung Yayasan Al- Mutaqien yang diikuti oleh 9 peserta. Kegiatan pelatihan berjalan lancar sesuai yang telah dijadwalkan dan para peserta antusias dalam mengikuti materi. Metode yang digunakan dalam kegiatan ini adalah metode ceramah, tanya jawab, dan diskusi. Hasil dari pelatihan ini yaitu peserta merasakan pentingnya pelatihan ini karena dengan melakukan penyusunan laporan keuangan sesuai dengan standar, maka akan meningkatkan akuntabilitas dan transparansi. Kata Kunci: laporan keuangan, organisasi nirlaba, akuntabilitas, transparansi
PERAN PROFITABILITAS DALAM HUBUNGAN GOOD CORPORATE GOVERNANCE DAN EFISIENSI BIAYA TERHADAP ISLAMIC SOCIAL REPORTING Puji Nurhayati; Erma Wulan Sari; Desy Nur Pratiwi; Adelia Rahma Shabira
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5401

Abstract

Financial institutions have a very important role in the country's economic efforts. Banking growth in Indonesia is very rapid, based on statistical data on banking improvement until January 2019 as many as 1,922 banking units. The Islamic banking industry in Indonesia is experiencing very strong growth with the potential of Islamic financial assets of 99 billion, making Indonesia ranked 4th in the world in 2020. The existence of CSR disclosure obligations in the company makes the company not only apply the concept of single-buttom-line oriented to achieving maximum profit but the company should pay attention to the triple-buttom-line which includes the financial aspects of the company, social life and the environment. This concept is very linear if implemented in the ISR concept. This study aims to test the influence of Good Corporate Governance (GCG) and cost efficiency on Islamic Social Reporting (ISR) and test the role of profitability in moderating good corporate governance (GCG) and cost efficiency relations on Islamic social reporting (ISR). The study used a sample of 13 companies during 2014-2020. The sampling method in this study used the purposive sampling method. The data analysis techniques used in this study consisted of descriptive statistics, classical assumption tests (normality tests, heteroskedasticity tests, multicollinearity tests, and autocorrelation tests), multiple linear regression analysis tests, partial tests (t) and Moderation Regression Analysis (MRA) tests. The results showed that Good Corporate Governance (GCG) and cost efficiency have an effect and significance on Islamic Social Reporting (ISR). While profitability is not able to moderate the good relationship of Good Corporate Governance (GCG) and cost efficiency to Islamic Social Reporting (ISR). Keywords : Islamic Social Reporting (ISR), Good Corporate Governance (GCG), Cost Efficiency, Profitability, Sharia Bank
ANALYSIS OF SISKEUDES (VILLAGE FINANCIAL SYSTEM) WITH TAM APPROACH (TECHNOLOGY ACCAPTANCE MODEL) Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1333

Abstract

The government has provided village fund assistance since 2015 aimed at developing village governance. The allocation of village funds is a form of financial decentralization by the government towards an independent village. The purpose of this study is to determine the factors that influence the acceptance of the Siskeudes application using the TAM (Technology Accaptance Model) approach. The data used are primary data in the form of a questionnaire given to village financial managers in Sukohajo Regency. The number of questionnaires processed in this study were 34 questionnaires. Hypothesis testing is done by using multiple linear regression. The results show that usability has an effect on the use of Siskeudes, but convenience does not affect the use of Siskeudes. From these results, it means that TAM research only focuses on the question of the utility and effectiveness of a system for task completion. Keywords: Siskeudes, Perceived Usefulness , Perceived Ease of Use
PENGAJARAN MENULIS TEKS DESKRIPSI BERBAHASA INGGRIS DENGAN MEDIA VISUAL Tira Nur Fitria; Desy Nur Pratiwi
JURNAL ILMIAH EDUNOMIKA Vol 4, No 01 (2020): EDUNOMIKA, VOL. 04, NO. 01, Februari 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i01.772

Abstract

Penelitian ini untuk mengetahui tentang pengajaran menulis teks Berbahasa Inggris kepada mahasiswa dan untuk mengetahui jenis media yang digunakan guru/pengajar dalam menulis teks berbahasa Inggris kepada mahasiswa STIE AAS Surakarta pada tahun akademik 2018/2019. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Penelitian difokuskan pada deskripsi dan penjelasan fenomena yang terjadi di lingkungan. Dalam hal ini, penelitian ini menggambarkan implementasinya pembelajaran menggunakan media visual foto yang digunakan dalam pengajaran menulis bahasa Inggris. Kondisi ini menarik peneliti untuk mengamati dan melaporkannya dalam penelitian. Dalam analisis data kualitatif, melalui beberapa tahapan yaitu reduksi data, penyajian data, dan penarikan/verifikasi kesimpulan. Dalam mengajar menulis teks deskripsi dalam Bahasa Inggris, pengajar/Dosen Bahasa Inggris melakukan beberapa langkah-langkah dalam pengajaran menulis, diantaranya adalah Pre-Teaching (Opening & Reviewing), While-Teaching (Teaching & Practicing) dan Post-Teaching (Reviewing & Closing). Media pembelajaran yang digunakan dalam mengajarkan menulis teks deskripsi yaitu dengan menggunakan media visual gambar. Penggunaan media berbentuk foto/gambar yang mudah diperoleh dapat memudahkan mahasiswa dalam menulis teks deskriptif.
Analisis Penghargaan Finansial, Pertimbangan Pasar Kerja Dan Persepsi Standar Audit Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Auditor Vinolia Supriyati Asyifa; Rukmini Rukmini; Desy Nur Pratiwi
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v10i2.229

Abstract

A career as an auditor is considered to have good prospects. However, the fact is, the number of accounting graduates each year is not proportional to the growth of auditors in Indonesia. This phenomenon can be a big enough opportunity for graduate accounting students to have a career in the field of auditors. This study aims to determine the effect of financial rewards, labor market considerations, work environment and perceptions of auditing standards on the interest of accounting students in choosing a career as an auditor. This type of research includes quantitative research using primary data obtained from distributing questionnaires. The population in this study were Accounting students of ITB AAS Indonesia with a sample of 86 students determined by purposive sampling technique. The analytical method in this study uses multiple regression analysis statistics. The results of this study are the financial rewards variable and the perception of audit standards have a significant effect on the interest of accounting students in choosing a career to become auditors, while the labor market considerations variable have no significant effect on the interest of accounting students in choosing a career as an auditor.
Co-Authors Adelia Rahma Shabira Agus Marimin Ahmad Nur Aziz Ali Murtadlo Aly Muhammad Azmi Aprilia Siti Rahayu Arna Asna Annisa Darmanto Darmanto Erma Wulan Sari Fitria, Tira Nur Iin Emy Prastiwi Indra Lila Kusuma Infonerus Dwi Nugroho Intania Maharani Ita Kurnia Dewi Jayanti Rosalia LMS Kristiyanti, LMS Marsetya Nabilla Purnama Maya Widyana Dewi Puji Nurhayati Putri Bunga Leani Rifda Nabila Rihan Mustafa Zahri Rofiuddin, Mohammad Rosana Eri Puspita Rukmini Rukmini Rukmini Rukmini Saiful Anwar Suhesti Ningsih Suprihati Suranto Suranto Timur Angin Prasetyo Putri Tino Feri Efendi Tino Feri Irawan Vinolia Supriyati Asyifa Wikan Budi Utami Wulan Widia Astutik Yoga Putra Pratama Yuwita Ariessa Pravasanti yuwita ariessa pravasanti