Article Per Year (5 Year)
p-Index From 2021 - 2026
15.353
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Konseling dan Pendidikan Tadris: Jurnal keguruan dan Ilmu Tarbiyah 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) Pendas : Jurnah Ilmiah Pendidikan Dasar 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 Didaktik : Jurnal Ilmiah PGSD STKIP Subang 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 Shafin: Sharia Finance and Accounting Journal Jurnal Kesehatan Gigi dan Mulut (JKGM) Jurnal Ilmu Sosial Humaniora Abdi Psikonomi Riau Education Journal International Journal of Management Science and Information Technology (IJMSIT) Journal of Oral Health Care JIMAKUKERTA Jurnal Ilmiah Pendidikan Holistik (JIPH) 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 Jurnal Pengabdian Masyarakat Ilmu Pendidikan Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Asian Journal of Applied Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat IIJSE Jurnal Pengabdian Bukit Pengharapan E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Da'watuna: Journal of Communication and Islamic Broadcasting Riset Akuntansi dan Keuangan Indonesia JER An-Nisbah: Jurnal Ekonomi Syariah Al-Qolamuna : Journal Komunikasi dan Penyiaran Islam Nuwo Abdimas Al-Istinbath : Jurnal Ilmu Hukum dan Hukum Keluarga Islam Atestasi : Jurnal Ilmiah Akuntansi
Mujiyati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture 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 : 143 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 143 Documents
Search

 10   11   12   13   14 
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Aktiva Terhadap Struktur Modal (Studi Kasus Perusahaan Manufaktur Sektor Consumer Goods Industry di Bursa Efek Indonesia (BEI) Tahun 2019-2021) Rozzaq K.R*, Fawwaz Samudra; Mujiyati, Mujiyati
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26490

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh profitabilitas, likuiditas, ukuran perusahaan dan struktur aktiva terhadap struktur modal studi kasus perusahaan consumer good industry di Bursa Efek Indonesia Tahun 2019-2021. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan perusahaan consumer good industry tahun 2019-2021. Pengambilan sampel penelitian ini dengan metode purposive sampling dan diperoleh data sebanyak 102 tapi terkena outlier menjadi 87 data. Variabel dependen struktur modal diproksikan dengan DER. Variabel independent profitabilitas diproksikan dengan ROA, Variabel likuiditaas diproksikan dengan CR, Variabel ukuran perusahaan diproksikan dengan SIZE, dan Variabel struktur aktiva diproksikan dengan SA. Uji normalitas menggunakan monte carlo yang menunjukkan bahwa berdistribusi normal. Hasil penelitian menemukan bahwa variabel profitabilitas dan likuiditas berpengaruh terhadap struktur modal. Sedangkan variabel ukuran perusahaan dan struktur aktiva tidak berpengaruh terhadap struktur modal.
Makro Ekonomi, Faktor Fundamental, Dan Return Saham Syariah Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2017-2021 Hasrin Ristanty, Aulyanissa; Mujiyati, Mujiyati
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Artikel ini tujuannya agar diuji dan dianalisis faktor-faktor yang memengaruhi tingkat return saham syariah. Secara spesifik, penelitian ini memiliki tujuan untuk meneliti tingkat suku bunga, nilai tukar, return on assets, return on equity, current ratio, dan earning per share terhadap return saham syariah pada perusahaan sektor investasi, jasa, dan perdagangan yang terdapat dalam indeks saham syariah Indonesia pada periode 201-2021. Penelitian ini dikategorikan dalam penelitian kuantitatif, yang datanya didapatkan dari laporan keuangan yang perusahaan terbitkan pada website-website. Sampel penelitian ini diambil dari perusahaan sektor investasi, jasa, dan perdagangan tahun 2017-2021 yang disesuaikan pada metode pendekatan purposive sampling. Hasil penelitian memperlihatkan adanya pengaruh pada variabel return on assets dan earning per share terhadap return saham. Akan tetapi pada variabel suku bunga, nilai tukar, return on equity dan current ratio tidak ada pengaruh terhadap return saham. Banyak faktor yang perlu para investor pertimbangkan untuk berinvestasi, salah satunya dengan mengetahui faktor makroekonomi dan faktor fundamental. Karena pada hakikatnya investor berinvestasi bertujuan mendapatkannya return yang tinggi.
The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage Madani, Mayra Permata; Mujiyati, Mujiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3028

Abstract

Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage did not affect tax aggressiveness.
Company Value: Within the Scope of Company Size, Leverage, Profitability, and Capital Structure Wulandari, Tri; Mujiyati, Mujiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3029

Abstract

This study aims to empirically examine the effect of company size, leverage, profitability, and capital structure on the value of the company. In this study using quantitative research. The Data used in this study are secondary data obtained in the form of financial statements for 2018-2022 all industrial companies listed on the Indonesia Stock Exchange (IDX) that have been audited on the IDX website (www.idx.co.id). the population in this study includes manufacturing companies in the telecommunications sub-sector listed on the IDX for the period 2018-2022. Sampling using purposive sampling method. The number of samples as many as 40 companies. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study is that the size of the company, and profitability does not affect the value of the company, while leverage, and capital structure affect the value of the company.
Effect of Investment Decisions, Funding Decisions, and Dividend Policy on the Value of the Company Susanto, Michela Yuanita Putri; Mujiyati, Mujiyati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3116

Abstract

This study aims to empirically examine the effect of investment decisions, funding decisions, and dividend policy on the value of the company. In this study using quantitative research. The Data used in this study are secondary data. The population in this study is a list of Sharia stock indices listed on The Jakarta Islamic Index (JII) in 2018-2022. Sampling method using purposive sampling. The number of samples as many as 66 companies. The method of analysis conducted in this study using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study are that investment decisions affect the value of the company, while funding and dividend policy decisions do not affect the value of the company.
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.
Analisis Pengaruh Leverage, Likuiditas, Intensitas Modal, Dan Debt Covenant Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Fajar Abimanyu; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): 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.v6i4.7819

Abstract

This study aims to examine the influence of leverage, liquidity, capital intensity, and debt covenant on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was employed using hypothesis testing methods. The sampling technique used purposive sampling with specific criteria, and the data analyzed were secondary data obtained from annual financial reports. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests. The results indicate that leverage and debt covenant have a significant effect on accounting conservatism, while liquidity and capital intensity have no significant influence. The adjusted R-square value of 0.110 indicates that only 11% of the variation in accounting conservatism is explained by the independent variables in this study.
Pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Profitabilitas, dan Sales Growth Terhadap Tax avoidance: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Sylvia Nur Fatimah; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): 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.v6i4.7852

Abstract

Tax avoidance is an effort mde by taxpayers to reduce the tax burden in a way that does not violate tax laws and regulations. This study aims to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), profitability, and sales growth on tax avoidance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021-2023 period. By using a quantitative approach and purposive sampling methods. The variables studied include tax avoidance measurement using Cash Effective Tax Rate (CETR), GCG with institutional ownership, audit committee, and independent board of commissioners, CSR measurement, and profitability measured by Return on Assets (ROA), and sales growth. The analysis was carried out through multiple linear regression and hypothesis testing. The results of the study show that the variables of the Board of Independent Commissioners, Profitability, and Sales Growth have an effect on Tax avoidance. Meanwhile, the variables of Institutional Ownership, Audit Committee, CSR have no effect on Tax avoidance.
The Phenomenon of Taxpayer Compliance in Paying PBB-P2 in Pitu District, Ngawi Regency Hidayah, Vebby Noer; Mujiyati, Mujiyati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4973

Abstract

This research aims to analyze the phenomenon of taxpayer compliance in paying PBB-P2 in Pitu District, Ngawi Regency. The population in this study is the PBB-P2 mandatory in the Pitu sub-district area, Ngawi Regency with a number of 20,427. The sample size was determined by using the Slovin formula and obtaining a sample of 104 respondents. All data was collected using a questionnaire and then processed using multiple linear regression analysis techniques with the help of SPSS software. The results of the analysis show that PBB-P2 Tax Sanctions, PBB-P2 NJOP, and taxpayer education level have a significant influence on taxpayer compliance. However, taxpayer awareness, tax knowledge, and tax authorities services do not have a significant effect on taxpayer compliance. Furthermore, the regression model shows that together, taxpayer awareness, tax knowledge, tax sanctions, tax service, NJOP, and taxpayer education level significantly influence rural and urban land and building tax compliance (PBB-P2).
KEPUTUSAN TRANSFER PRICING BERDASARKAN PAJAK,TUNNELING DAN EXCHANGE RATE (SEBUAH ANALISIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Ariyanto, Rico Dwi; Mujiyati, Mujiyati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15581

Abstract

Transfer Pricing is the company's policy in determining the transfer price of a transaction, be it goods, services, intangible assets, or financial transactions carried out by the company between parties who have a special relationship. This study aims to find out and analyze the influence of taxes, tunneling and exchange rates on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was purposive sampling, which was obtained by 19 companies. From the sample, observation data for five years was 95. The analysis method used is logistic regression analysis. The results of the study provide empirical evidence that the results of the study show that taxes, tunneling and exchange rates have no effect on the company's decision to transfer pricing Keywords : tax, tunneling, exchange rate, transfer pricing
Co-Authors A Alfiyan Aan Zulyanto, Aan Abdul Aris, M. Abdul Hafizd Abdul Muhid, Abdul Abdullah, Zaki Abiyoga Wisnu Pradana* Abu Hamid Adilia, Fara Agung Jasiyatianto Ahmad Junaidi Akhirusanah, Lulu Alief Zoulton Lazuardi* Alif Luthvi Azizah Alif Luthvi Azizah Alifatun Muarifah Alni Nurfadhila Sari Andy Dwi Bayu Bawono Annisa Yulistia Anton Agus Setyawan Ari Sofia Arifah Nurjanah Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Aulia Rahma Dien Yulyanti Banu Witono Brenda Sylvania, Priscella Chasya Aghniarrahmah Clara Risma Alfayanti Daffa Ilham Ramadhan Dayu Rika Perdana Destini, Frida Devid Aprillando Diah Utaminingsih Didi Achyari Didi Achyari, Didi Dila Pertiwi Dilah Safitri Dina Febriyanti Dwi Aprilia Prihandini Dwi Prasetya, Onky Dwi Wulandari Een Yayah Haenilah Eka Afrilian Hady Saputra Elga Cindy Nagayu ENI SETYOWATI Erma Marga Rosit Erma Setiawati Evika Ardiana Fadellatur Ramadhani Haryasih Fadhilah Khairani, Fadhilah Fajar Abimanyu Farid Adi Prasetyo Farizky, Aisyah Chairunnisa Fatihah Fatimah Aulia Rahman Fatimatuz Zahro Fauzan . Fauzan, Abdullah Sholeh 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 Imronuddin Imronuddin Indarti Diah Palupi Ismalayani, Ismalayani Issa Virnama Della Izzatika, Amrina Kartiningsih Susilowati keisha Jenny Maulida Nugraha Kembar Habibi, Roy Khoirotunnisa, Nabila Kiky Fatmawati Kirana, Mezalunna Gizka Zashi Kurnia Rina Ariani Kusuma Wijayanto Kusuma, Merta Kusumaningrum, Nita Sari Laelatul Hamidah Laila Oshiana Fitria A’zizah Lazuardi*, Alief Zoulton Lintang Kurniawati Listrianah Lusiana, Prima Aprilia M. Sholahuddin Madani, Mayra Permata Maharani, Citra Abrani Maharani, Gama Sita Maharani, Roselyn Nadhifa Maria Cristina M. De los Santos Marlindayanti Marlindayanti, Marlindayanti Masayu Nurhayati Masayu Nurhayati, Masayu Meita Dewi Pramesti Mey Handoko Saputro Millati, Nabila Fida Miranda Abung Mirawati, Silvia Ayu Muhammad Abdul Aris Muhammad Falakh Taqiyuddin Muhammad Mona Adha Muhammad Sholahuddin Nabila Khoirotunnisa Nabilah, Safira Zulia Naifa Nur Fa’iza Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nuning Hidayatun Nur kholis Nur Prasetyo Aji Nuraini , Siti Nursiam Nurwahiddin, Muhammad Nurwahidin, Muhammad Oktama Wahyu Erlangga Oktavia Kusumaningsih Ovi Itsnaini Ulynnuha Pambudi, Istighfarany Aishwarya Salma Pradana*, Abiyoga Wisnu PRATAMA, HAFID NUR Puguh Karyanto Purbawati, Husna Nadea Ulhaq Purnowati, Della Putri, Eskasari Rahmadi, Adam Dwi Ranni Rahmayanthi Z Renti Oktaria, Renti Rika Perdana , Dayu Rina Trisnawati Ririn, Wahyu Hening Riska Febrianto Risma Margareta Sinaga, Risma Margareta Riswandi Riswandi Rita Diana Putri Rita Wijayanti Rizqullah, Naufal Rohmah, Fitri Rohmawati, Fitria Riski Rossiana Diva Anggraini Roy Kembar Habibi Rozzaq K.R*, Fawwaz Samudra Sabila Nurul Faidah Safira Nur Istiqomah Safira Zulia Nabilah Samsubar Saleh Santi Putriani Santika, Sonya Sekarwangi, Galih Saras Septarina Wahyuningtyas Siti Aisyah Siti Nuraini Sofwan Adiputra, Sofwan Sofwan, Adiputra Sonya Santika Sri Wahyuni Sri Wahyuni Subagyo, Daryono Susanto, Michela Yuanita Putri Suyanto Syafrudin, Ulwan Syahniati, Tri Syahrina Noormala Dewi, Syahrina Noormala Syarifuddin Dahlan Sylvia Nur Fatimah Tri Wulandari Ubaidillah, Muhammad Ulum, Halwa Qubailah Shobah Umi Fatmawati Wahyu Hening Ririn Wahyuningtyas, Septarina Wati, Sisna Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Widya Sekar Pradytha Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar Zulfikar