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Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta Mujiyati Mujiyati; Galih Saras Sekarwangi; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11918

Abstract

This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile, the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.
ANALYSIS OF FISCAL CAPACITY ON HUMAN DEVELOPMENT INDEX WITH MANDATORY SPENDING ON EDUCATION AND HEALTH AS INTERVENING VARIABLE (AN EMPIRICAL STUDY ON REGENCIES/CITIES IN JAVA) Andy Dwi Bayu Bawono; Heppy Purbasari; Mujiyati Mujiyati
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

Abstract

Regional  autonomy  is  aimed  at  enhancing  the proximity  between  the  local  government  and  its people,  in  terms the local  government  will  identify  the  weaknesses and strengths of  its  area  from the highest to lowest  level. This  research attempts to  find  out  the influence  of  the  Fiscal  Capacity Index on the Human Development Index with mandatory spending on education and health as the intervening  variables.  The  research used   empirical  and  explanatory  research method  to  analyze the fiscal capacity  index  on the intervening  variables. This  study  involved  secondary data,  which were obtained  from  certain  agencies,  namely  the Regulation  of  Minister  of  Finance  (PMK  No.119/PMK.07/2017), the GRDP Realization  Report  of  Regencies/Cities  in  Java Fiscal Year  2016,  and the data published by the Central Bureau of Statistics of Regencies/Cities in Java in 2017. The results of  the hypothesis  analysis reveal that the  fluctuation  in  the Fiscal  Capacity  Index  in  each region is able to influence the amount of mandatory spending in education and health. Meanwhile, the Path  Analysis  test indicates  that the  Fiscal  Capacity  Index  has a  stronger influence  on  the Human   Development Index without any   intervention   from   mandatory   spending   on   education and  health.  Essentially, the Fiscal  Capacity  Index  is  the main  variable  that  affects the Human Development  Index.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN Elga Cindy Nagayu; Mujiyati Mujiyati
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.084 KB) | DOI: 10.34308/eqien.v10i1.555

Abstract

This study aims to analyze and seek empirical evidence regarding investment decisions, funding decisions, dividend policy, profitability, and the size of the board of commissioners on firm value. The population in this study is the food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. By using purposive addition, the sample used in this study were 11 companies in the food and beverages sub-sector. The data analysis method used multiple linear regression analysis with the help of SPSS 21 software. The results found that investment decisions and the size of the board of commissioners had a significant effect on firm value with a sig value. respectively (0.000 < 0.05) and (0.006 < 0.05). Meanwhile, investment decisions, dividend policy, and profitability were found to have no significant effect on firm value with a sig value. each of (0.859 > 0.05); (0.180 > 0.05); and (0.986 > 0.05).
PERAN AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DESA Riska Febrianto; Mujiyati Mujiyati
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.876 KB) | DOI: 10.34308/eqien.v10i2.583

Abstract

This study aims to understand the role of accountability and transparency in village financial management. The case study method was used in this research through interviews with village government officials. The results show that accountability and transparency are carried out by the village government vertically to the district/city government and horizontally to the community. This practice is considered to have complied with the Minister of Home Affairs Regulation No. 20 of 2018. However, the village government must fix the planning system and increase the participation of the Village Representative Body (BPD). These obstacles can be overcome by increasing the intensity of the aspiration of village representatives
PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Erma Setiawati; Mujiyati Mujiyati; Erma Marga Rosit
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9481

Abstract

This research aimed to examine the effect of free cash flow and leverage to earnings management. This study also examines the role of good corporate governance as measured by the index Government in moderating influence of free cash flow and leverage on earnings management. This research was conducted in the company are listed in the Jakarta Islamic Index (JII) from 2015-2017 and unlisted in the Indonesia Stock Exchange. The sample is determined by purposive sampling with 45 samples. This analysis uses regression analysis moderation (MRA). The results of the research indicate where (1) free cash flow significant effect on earnings management, (2) no leverage effect on earnings management, (3) good corporate governance as measured by the index of corporate governance is not able to moderate the influence of free cash flow and earnings management.
PENGARUH TAX AVOIDANCE, PROFITABILITAS, SALES GROWTH, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 DI BEI PERIODE 2018-2020) Devid Aprillando; Mujiyati Mujiyati
Accounting Global Journal Vol 6, No 1 (2022): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i1.7464

Abstract

The value of the company is defined as the selling price of the company's shares with the consideration of potential investors that the company is considered feasible, so that he is willing to make payments if the company's shares are sold in the capital market. The purpose of this study is to analyze whether there is an influence between tax avoidance, profitability, sales growth, leverage, and firm size on firm value in companies that are members of the LQ45 index listed on the IDX for the 2018-2020 period. The population in this study are all companies that are members of the LQ45 index listed on the BEI for the 2018-2020 period, totaling 201 companies. The sampling method used was purposive sampling method, so that 55 sample companies were obtained for three years of observation (2018-2020). The data analysis uses multiple linear regression analysis. Results of the study show that profitability, leverage, and firm size have an effect on firm value, while tax avoidance and sales growth have no effect. Keyword: Firm value, tax avoidance, profitability, sales growth, and leverage.
Analisis Hukum Islam tentang Pelaksanaan Selamatan Kehamilan (Pitonan) dalam Ritual Adat Jawa Mujiyati
ACADEMIA: Jurnal Ilmu Sosial Humaniora Vol 1 No 2 (2019): Academia Vol 1 No 2 Februari 2019
Publisher : Universitas Nahdlatul Ulama Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.96 KB) | DOI: 10.54622/academia.v1i2.25

Abstract

Tulisan ini bertujuan untuk mengetahui, pertama, apa alasan masyarakat di dukuh Pacingkerep Ngandul Sumberlawang Sragen menggunakan ritual selamatan kehamilan (pitonan); kedua, bagaimana prosesi selamatan kehamilan (pitonan) dalam adat jawa di dukuh Pacingkerep Ngandul Sumberlawang Sragen; dan ketiga, bagaimana menurut hukum Islam pelaksanaan selamatan kehamilan (pitonan) dalam adat jawa masyarakat di dukuh Pacingkerep Ngandul Sumberlawang Sragen. Penelitian ini menggunakan pendekatan sosiologis. Hasil penelitian menunjukkan alasan masyarakat di dukuh Pacingkerep Ngandul Sumberlawang Sragen menggunakan ritual selamatan kehamilan (pitonan) yaitu sebagai sarana untuk bersedekah, tasyakuran, dan selametan. Prosesi selamatan kehamilan (pitonan) dalam adat jawa di dukuh Pacingkerep Ngandul Sumberlawang Sragen ada beberapa tahapan. Hukum Islam pelaksanaan selamatan kehamilan (pitonan) dalam adat jawa masyarakat di dukuh Pacingkerep Ngandul Sumber lawang Sragen. Bahwa dalam tradisi selamatan kehamilan dapat saja dilakukan yang penting masyarakat tidak mengimani simbol-simbol yang terkait di dalam upacara selamatan kehamilan tersebut. Selamatan kehamilan juga merupakan perwujudan rasa syukur kepada Allah SWT sehingga dengan adanya tingkeban ini masyarakat melakukan salah satu perwujudan rasa syukurnya serta bersedekah kepada orang-orang.
The Affect Factors of Earning Management (Case Study on Manufacturing Companies Listed on IDX) Mujiyati; Kiky Fatmawati; Kurnia Rina Ariani
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.364 KB) | DOI: 10.53017/ujeb.129

Abstract

Research on earnings management is very interesting to the attention of researchers, because the results of several previous studies are very diverse, so assumptions and restrictions on the object of research are needed. This study examines the effect of free cash flow, profitability, leverage, firm size, and growth on earning management. The research population was the manufacturing company of metal and the similar sub-sector listed on the Indonesia Stock Exchange in 2017-2020. The sample documentation used a purposive sampling method and obtained ten companies with 40 annual financial statement observations based upon the sample criteria. This research statistically showed that free cash flow, profitability, and growth influence earnings management by using multiple regressions. Meanwhile, leverage and firm size do not influence earning management.
Perbedaan Penerapan Tax Amnesty atau Pembetulan SPT Ditinjau dari Efisiensi Pengeluaran Kas Wajib Pajak (Studi Empiris pada Wajib Pajak Orang Pribadi Pengusaha Bebas di KPP Surakarta) M Mujiyati; Fery Salindri
Prosiding University Research Colloquium Proceeding of The 8th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.718 KB)

Abstract

Penelitian ini bertujuan untuk menentukan efisien pengeluaran kas antara memilih mengikuti program Tax Amnesty atau melakukan pembetulan SPT Tahunan Pajak Penghasilan bagi Wajib Pajak Orang Pribadi. Penelitian ini menggunakan metode deskriptif dengan objek Wajib Pajak Orang Pribadi Pengusaha Bebas yang telah melakukan Tax Amnesty, dibanding jika melakukan pembetulan Surat Pemberitahuan Tahunan Pajak Penghasilan yang terdaftar di Kantor Pelayanan Pajak Surakarta. Hasil penelitian menunjukkan bahwa Wajib Pajak orang pribadi lebih efisien melakukan Tax Amnesty dalam pengeluaran kas dibandingkan dengan melakukan pembetulan SPT Pajak Penghasilan Tahunan, selanjutnya Wajib Pajak akan mendapatkan fasilitas dari Pemerintah yang diatur dalam Undang-Undang tentang Tax Amnesty yang diperoleh yaitu berupa pengampunan pajak, sehingga Wajib Pajak memilih untuk melakukan Tax Amnesty. Sedangkan jika Wajib Pajak orang pribadi tidak melakukan Tax Amnesty, dan memilih untuk memperbaiki SPT akan dikenakan berbagai sanksi berupa bunga pembetulan SPT yang dirasa memberatkan Wajib Pajak karena pengeluaran kas lebih besar.
Analisis Faktor-faktor yang Mepengaruhi Penggunaan e filing Bagi Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak di KPP Surakarta) Mujiyati Mujiyati; Septarina Wahyuningtyas
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.656 KB)

Abstract

This study aims to determine the factors that influence the intensity ofthe behavior of taxpayers to use e-filing taxpayers, especiallyindividuals in the city of Surakarta. The variables used in this studyare the dependent variable, namely the intensity of the behavior oftaxpayers in using e-filing, while the independent variables used areperceived usefulness, simplicity, complexity, volunteerism,experience, security and confidentiality, and readiness of Informationtechnology taxpayers. The sample in this study is individualtaxpayers who report SPT using e-Filing in Surakarta.The sample collection method used in this study is conveniencesampling which was taken 100 samples. The data used in this studyare primary data using questionnaires. Data analysis in this studyuses the basic theory of Technology Acceptance Model (TAM) andthe SPSS program. The data analysis technique used is multiplelinear regression. The results of this study indicate that thesignificance at the level of 0.05 Perception, perceived ease ofUsability, complexity, Volunteerism, experience, security andconfidentiality, and readiness of taxpayer information technologysignificantly influence the intensity of behavior in using e-Filing
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 Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Aulia Rahma Dien Yulyanti Banu Witono Chasya Aghniarrahmah Clara Risma Alfayanti Daffa Ilham Ramadhan Dayu Rika Perdana Devid Aprillando Diah Utaminingsih Didi Achyari Didi Achyari, Didi Dila Pertiwi Dilah Safitri Dina Febriyanti Dwi Prasetya, Onky Dwi Wulandari Een Yayah Haenilah Eka Afrilian Hady Saputra Elga Cindy Nagayu Elviani, Yeni 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 Hafizd, Abdul Hamidah, Laelatul Handy Nugraha Hanum, Nur Adiba Haris, M Hasan Hariri Hasrin Ristanty, Aulyanissa Heppy Purbasari Hidayah, Vebby Noer Imronuddin Imronuddin Indarti Diah Palupi Ismalayani, Ismalayani 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 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 Mega Aria Monica, Mega Aria 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 Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nuning Hidayatun Nur kholis Nur Prasetyo Aji Nurjanah, Arifah Nursiam Nurwahiddin, Muhammad Nurwahidin, Muhammad Oktavia Kusumaningsih Ovi Itsnaini Ulynnuha Pambudi, Istighfarany Aishwarya Salma Pradana*, Abiyoga Wisnu PRATAMA, HAFID NUR Prihandini, Dwi Aprilia Puguh Karyanto Purbawati, Husna Nadea Ulhaq Purnowati, Della Rabiyatul Adawiyah Rachmad Fajar Muktiono Rahmadi, Adam Dwi Ranni Rahmayanthi 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 Sofwan Adiputra, Sofwan Sofwan, Adiputra Sri Wahyuni Sri Wahyuni Subagyo, Daryono Sunyono - - 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 Zulkarnain, Yudo