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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 Pawarta: Journal of Communication and Da'wah IIJSE Jurnal Pengabdian Bukit Pengharapan Majapahit Journal of Islamic Finance dan Management 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 Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER An-Nisbah: Jurnal Ekonomi Syariah Al-Qolamuna : Journal Komunikasi dan Penyiaran Islam Journal of Ekonomics, Finance, and Management Studies Nuwo Abdimas Al-Istinbath : Jurnal Ilmu Hukum dan Hukum Keluarga Islam Atestasi : Jurnal Ilmiah Akuntansi Women, Education, and Social Welfare PAEDAGOGIE E-Jurnal Akuntansi Open Access DRIVERset
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

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Analisis Pengaruh Program Pemutihan Pajak, Layanan SAMSAT Keliling, Program E-SAMSAT Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus di Kantor SAMSAT Kota Salatiga) Kirana, Mezalunna Gizka Zashi; Mujiyati, Mujiyati
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6570

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak, layanan SAMSAT keliling, program E-SAMSAT dan sosialisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor SAMSAT kota Salatiga. Jenis data yang digunakan adalah data kuantitatif dengan sumber data primer yaitu data yang diperoleh dari kuesioner. Populasi pada penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di SAMSAT Kota Salatiga, tercatat pada tahun 2022 sebesar 121.467 wajib pajak kendaraan bermotor. Penentuan jumlah sampel dihitung menggunakan rumus Slovin, pada penelitian ini jumlah sampel yang dapat digunakan sebesar 108 responden. Teknik pengambilan sampel menggunakan metode accidental sampling. Metode pengumpulan data menggunakan dokumentasi dan kuesioner dengan mengukur variabel menggunakan skala likert. Hasil penelitian menunjukkan variabel program pemutihan pajak, layanan SAMSAT keliling, sosialisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di kantor SAMSAT kota Salatiga, sedangkan variabel program E-SAMSAT tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di kantor SAMSAT kota Salatiga. Kata Kunci: Program pemutihan pajak, layanan SAMSAT keliling, program E-SAMSAT, sosialisasi perpajakan, kepatuhan wajib pajak kendaraan bermotor
Pengaruh Corporate Governance (Gc), Ukuran Perusahaan, Manajemen Laba dan Profitabilitas Terhadap Agresivitas Pajak Purnowati, Della; Mujiyati, Mujiyati
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6571

Abstract

This study aims to analyze the influence of corporate governance, company size, profit management, and profitability on tax aggressiveness. The type of data used is quantitative data with secondary data sources obtained from the financial statements and annual reports of mining sector companies listed on the IDX during the period 2020 – 2022. The population in this study is all mining sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample used in this study were companies that published financial statements and annual reports during 2020-2022. The sampling method is purposive sampling. The results of the study concluded that the variables independent commissioner, audit committee, institutional ownership, profit management have no effect on tax aggressiveness, while the variables of company size and profitability have an effect on tax aggressiveness. Keywords: Independent commissioner, audit committee, institutional ownership, profit management, company size, profitability, tax aggressiveness
The Effect of Corporate Governance Mechanism and Company Size on Financial Distress MUJIYATI, MUJIYATI; ARIANI, KURNIA RINA; PRATAMA, HAFID NUR
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.67-74

Abstract

This study aims to examine the effect of corporate governance mechanisms and company size on the condition of a company experiencing financial distress. The indicators used to measure the corporate governance mechanism in the sample companies are the board of directors, the proportion of independent commissioners, managerial ownership, institutional ownership, and the audit committee. Meanwhile, financial distress is measured using a Springate model. This study uses secondary data from the entire population of mining companies listed on the IDX in 2016-2019. The sampling technique used purposive sampling. The analytical method used is ordinal logistic regression. The results of hypothesis testing show that the board of directors, the proportion of independent commissioners, the audit committee, and company size do not significantly affect the condition of the company experiencing financial distress. Meanwhile, managerial ownership and institutional ownership have a significant effect on companies experiencing financial distress.
Educating Children's Knowledge Level about Dental and Oral Hygiene through Puzzle Media at SDN 234 Palembang Masayu Nurhayati; Listrianah; Mujiyati; Widya Sekar Pradytha
Jurnal Ilmiah Pendidikan Holistik (JIPH) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jiph.v3i4.12825

Abstract

Dental and oral health have an impact on the general health of the body, both of which are aspects of total health that are closely related. The purpose of the study was to assess how well students at SD Negeri 234 Palembang were taught dental and oral hygiene through puzzle media. The purposive sampling technique is used in the design of pretest and posttest quasi-experiments. A total of 60 children became subjects, and were divided into two groups, namely 30 experimental groups and 30 control groups. Calculated posttest score of 16.93 and pretest score of 10.16 with an increase (difference) of 6.77 are findings of knowledge improvement, according to T-test. It can be concluded that teaching with puzzle media improves students' understanding of oral and dental hygiene at SD Negeri 234 Palembang.
Diseminasi Keunggulan Inventori Eksplorasi Karier Arahan Diri (IEKAD) Sebagai Peranti Intervensi Karier Siswa SMA Dahlan, Syarifuddin; Rahmayanthi, Ranni; Mujiyati, Mujiyati; Maharani, Citra Abrani
Nuwo Abdimas Vol. 3 No. 2 (2024): Nuwo Abdimas
Publisher : FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS LAMPUNG

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Abstract

Kegiatan ini bertujuan ingin memfasilitasi proses hilirisasi dan mempercepat upaya pemanfaatan IEKAD. Capaian lanjutan dari kegiatan ini adalah para Guru BK di SMA terampil menggunakan peranti ini dalam intervensi karier siswa mereka. Kegiatan diseminasi ini telah dilaksanakan dengan melibatkan 40 orang peserta (17 Kepala Sekolah, 17 Koordinator BK, dan sejumlah Guru BK dari SMAN di wilayah Bandarlampung). Mitra kegiatan adalah Dinas Pendidikan dan Kebudayaan Provinsi Lampung. Kegiatan diseminasi diawali dengan penyajian konsepsi dan keunggulan inventori sebagai peranti layanan konseling karier dan telah dilanjutkan dengan pembahasan keunggulan-keunggulan dan kemungkianan implementasinya. Hasil evaluasi menunjukkan peserta menunjukkan perluasan wawasan dan pemahaman atas sifat-sifat khas, bukti-bukti empirik, dan pertimbangan-pertimbangan penggunaan IEKAD sebagai peranti intervensi karier siswa SMA, sehingga proses hilirisasi dan upaya pemanfaatan inventori akan dapat terfasilitasi dan dipercepat. Disarankan agar kegiatan ini ditindaklanjuti, baik perluasan sasarannya maupun penyiapan keterampilan para guru BK SMA dalam pengimplementasian peranti secara luas di kalangan para pemakai.
The Impact of Liquidity, Total Asset Turnover, Company Size, and Sales Growth on Profitability in Automotive Manufacturing Companies from 2019 to 2022 Rizqullah, Naufal; Mujiyati, Mujiyati
Quantitative Economics and Management Studies Vol. 5 No. 6 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3495

Abstract

This study is based on the business phenomenon that occurred in the manufacturing companies of the automotive and parts industry from 2019 to 2022. The business phenomenon is the decline in profits of the manufacturing companies of the automotive and parts industry. In addition, there are differences in the results of the studies on the factors that affect profitability. The strategy to solve this problem is to apply factors such as liquidity (CR), total capital turnover (TATO), company size and sales growth and profitability (ROA). The subjects of this study include all the manufacturing companies in the automotive and parts industry during the period of 2019-2022, a total of 16 companies. The sample of this study is 11 manufacturing companies in the automotive and parts industry during the period of 2019 to 2022. The sampling was done by purposive sampling. The data analysis technique used multiple linear regression.
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
MENGINTEGRASIKAN LITERASI FINANCIAL DAN TEKNOLOGI INFORMASI UNTUK MENINGKATKAN PERKEMBANGAN DESA PUNGGUK PEDARO, KECAMATAN BINGIN KUNING, KABUPATEN LEBONG Mujiyati, Mujiyati; Dwi Prasetya, Onky; Haris, M; Zulyanto, Aan; Junaidi, Ahmad
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 4 No. 3 (2024): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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

Abstract

Di Indonesia, masih banyak desa yang belum berkembang dan tertinggal terutama dalam hal literasi keuangan dan teknologi, di mana masyarakat masih sulit membedakan antara kebutuhan dan keinginan, serta memiliki keterbatasan dalam akses informasi. Sementara beberapa desa lain di Indonesia sudah mulai menerapkan smart village berbasis teknologi. Kegiatan Edukasi ini bertujuan untuk memberikan pemahaman dan meningkatkan literasi keuangan dan teknologi masyarakat di Desa Pungguk Pedaro Kecamatan Bingin kuning Kabupaten Lebong, sehingga mereka dapat lebih baik dalam mengelola sumber daya dan terbuka terhadap perkembangan dunia luar. Harapannya, Desa Pungguk Pedaro kedepannya semakin berkembang menuju smart village, di mana masyarakat lebih mandiri dalam mengelola sumber daya mereka dan melek teknologi.
Pengaruh Keputusan Investasi, Struktur Modal dan Kebijakan Dividen terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Otomotif yang Terdaftar di BEI pada Tahun 2019-2023 Safira Nur Istiqomah; Mujiyati
Center of Economic Students Journal Vol. 8 No. 1 (2025): January-Maret (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v8i1.1048

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keputusan investasi, struktur modal, dan kebijakan dividen terhadap kinerja keuangan pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Teknik pemilihan sampel yang diterapkan ialah purposive sampling, dan sumber data yang digunakan adalah data sekunder. Pengumpulan data dilakukan melalui dua metode, yakni studi dokumentasi dan studi pustaka. Teknik analisis data untuk mengukur pertumbuhan ekonomi dilakukan dengan variabel ekonomi makro, dan analisis menggunakan Regresi Linier Berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa keputusan investasi berpengaruh signifikan terhadap kinerja keuangan, struktur modal juga berpengaruh signifikan terhadap kinerja keuangan, sementara kebijakan dividen tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan.
Peran Kepemimpinan dan Komunikasi dalam Manajemen Filantropi: Analisis Terhadap Implementasi Program Bantuan Sosial Zulkarnain, Yudo; Mujiyati
Pawarta: Journal of Communication and Da'wah 2024: Vol 2(2) August
Publisher : Institut Islam Mamba'ul 'Ulum Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54090/pawarta.572

Abstract

Philanthropy management and social assistance programs play essential roles in improving community welfare. In this context, this article examines the roles of leadership and communication in implementing social assistance programs. Through a review of relevant literature and related research, it is found that effective leadership and transparent communication are crucial for the success of social assistance programs. The study also identifies several key factors, including communication effectiveness, community participation, and beneficiary satisfaction, as essential to achieving program goals and generating significant social impact. Additionally, the discussion encompasses aspects such as program implementation efficiency, diversification of the program, and geographical considerations. By applying results from relevant literature, philanthropic organizations can enhance their strategies and practices in designing and implementing more effective and impactful social assistance programs.
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