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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Studi Manajemen Organisasi Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Jurnal Penelitian Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Jurnal Wacana Ekonomi Jurnal Riset Akuntansi Politala Jurnal Ilmiah Wahana Pendidikan PROFICIO: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Cahyani Nuswandari
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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FAKTOR – FAKTOR YANG MEMPENGARUHI DEVIDEN PER SHARE PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA (2009-2010) Oky Ratnasari, 09.05.52.0110; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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This study aims to test how much current ratio factor, debt to equity ratio, earning per share, total assets turn over, return on assets, firmsize effect on the devidend per share. Also to find out where the most dominant factor affecting the devidend per share. This research use of multiple regression analysis of 23 companies that purposive sampling taken at the Indonesian Stock Exchange through secondary data Indonesian Capital Market Directory. Observation period from 2009 to 2010. The results of Analyses were performed using multiple regression analysis. The research found that the variables in the model of research that is the only variable that affects earnings per share significantly to the dividend per share. Current ratio, debt to equity ratio, total asset turnover, return on assets, firmsize no significant effect on dividend per share.Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share(EPS), Total assets Turn Over (TATO), Return On Assets (ROA), Firmsize, Dividen Per Share (DPS)
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012) Rasmini, 10.05.52.0092; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to determine and examine whether the effect of return on assets, current ratio, debt to equity ratio, total assets turn over, and free cash flow on dividend payout ratio.In this study, the selection of the sample using purposive sampling technique and obtain in sample of 64 companies listed in Indonesia Stock Exchange. Hypothesis test used in this study using multiple linear regression analysis.The results showed that return on assets positively affect on dividend payout ratio. Debt to equity ratio has a negatively affect on dividend payout ratio. Current ratio does not affect on dividend payout ratio.Total assets turn over does not affect on dividend payout ratio and free cash flow affect on dividend payout ratio.Keywords: Return On Assets, Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Free Cash Flow, dan Dividend Payout Ratio
PENGARUH SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA PENGUSAHA KENA PAJAK ( Studi Kasus pada KPP Pratama Semarang Candisari ) Anis Putri Hapsari, 09.05.52.0019; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The study was conducted to analyze the influence of the number of registered PKP, the amount of SSP PPN and the number of reported SPT Masa PPN for PPN receipts. The study object is the KPP Candisari Semarang period 2008-2012.The data analysis technique used is multiple linear regression equation. Data collection techniques used were documentation studies was the number of registered PKP, the amount of SSP PPN and the number of reported SPT Masa PPN and PPN receipts period 2008-2012 (sensus).The results of this study indicate that of the number of registered PKP, the amount of SSP PPN variables showed no significant effect on PPN receipts.Variable such as the number of times the reported SPT Masa PPN significant positive effect on PPN receipts.Keywords: the number of registered PKP, the amount of SSP PPN and the number of reported SPT Masa PPN and PPN receipts
Pengaruh Persepsi Wajib Pajak Tentang Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko Sebagai Variabel Moderating (Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Kota Semarang) Marta Syamsudin, 10.05.52.0004; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This research aims to examine the effect perception of tax service quality on taxpayer’s compliance. This research also aims to examine the moderating effect of financial condition of taxpayer’s and risk preference for the relationship between perception of tax service quality with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 100 respondent from individual taxpayer’s in Semarang City.The research data used are the primary data by questionnaire which have contained respondent answer’s. Is this research, data analysis, used by Moderated Regression Analysis.The result of this study indicates that the effect perceptions of tax service quality authorities of tax and risk preferences and significant positive effect, the financial condition of the taxpayer has no effect on tax compliance. Besides the two moderating variable’s that taxpayer’s financial condition and risk preferences does not affect the relationship between the taxpayer’s perception about the quality of the service tax authorities taxpayer’s compliance.Keywords: perception of tax service quality, financial condition of taxpayer’s, risk preference, and taxpayer’s compliance
Pengaruh Persepsi Pelaksanaan Sensus Pajak Nasional, Kesadaran Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak di Lingkungan Kantor Wilayah Direktorat Jenderal Pajak di Semarang Anggi Pratiwi, 09.05.52.0200; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to analyze the factors that influence taxpayer compliance within the Regional Office of Directorate General of Regional Tax Semarang which includes the implementation of a national tax census perception, awareness and quality of service tax.This study used a survey design with questionnaire as an instrument. Respondents in this study is that the taxpayer has been sensus or do not have NPWP. Samples were processed in this study were 100 questionnaires. Respondents were surveyed using sampling that an individual taxpayer or entity in the business district, or office. Because the region is a priority target implementation of national tax census, registered taxpayers who have had stickers national tax census. Data analysis was performed using multiple linear regression analysis with SPSS for Windows 19.The results found that all the independent variables, namely the implementation of the National Tax Census perception, awareness Taxation, and Service Quality and significant positive effecton Taxpayer Compliance.Keywords: Perception of the Implementation of the National Tax Census, Tax Awareness, Quality Service, Taxpayer Compliance
PENGARUH PENERAPAN e-SPT PPN TERHADAP EFISIENSI PENGISIAN SPT MENURUT PERSEPSI WAJIB PAJAK (Survey Terhadap PKP di KPP Pratama Semarang Candisari) Afifatul Jannah, 10.05.52.0029; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to examine and analyze the effect of e-SPT PPN implementation to SPT charging efficiency as perception by the taxpayer.The population was registered corporate taxpayer in KPP Pratama Semarang Candisari. The sample in this study is based on probability sampling with simple random sampling as a technique of sampling. Data were collected by distributing questionnaires to a representative of corporate taxpayer who came to KPP Pratama Semarang Candisari for reporting SPT Masa PPN using e-SPT application.The method of analysis used in this study is a simple linear regression analysis. Based on the results of the analysis showed that the application of e-SPT PPN positive and significant impact on the efficiency of charging SPT.Keywords: e-SPT PPN, Charging Efficiency SPT
PENGARUH KINERJA GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX Awaludin Akbar, 10.05.52.0002; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Earnings management is the manager of a deliberate attempt to manipulate the financial statements within the limits permitted by accounting principles with the aim of providing misleading information for the users of the financial statements for the benefit of the manager. This study aimed to examine the effect of good corporate governance performance, firm size, profitability, financial leverage, and the reputation of the auditor on earnings management.This study used secondary data from the 52 sample companies that follow the corporate governance program preception CGPI index 2010-2012. The dependent variable in this research is earnings management, while the independent variable is the performance of good corporate governance, company size, profitability, leverage, and auditor reputation. Analysis using multiple linear regression analysis.Test results found evidence that (a) good corporate governance and significant negative effect on earnings management. (b) the size of the company and no significant negative effect on earnings management. (c) profitability and significant positive effect on earnings management. (d) financial leverage has a positive effect on earnings management. (e) the auditors reputation and a significant positive effect on earnings management.Keywords: corporate governance performance, firm size, profitability, financial leverage, auditor reputation and earnings management 
ANALISIS AKTIVA PAJAK TANGGUHAN DAN DISCRETIONARY ACCRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA Amik Murniyati, 10.05.52.0115; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to test the effect of deferred tax assets and discretionary accruals to the prediction of earnings manangement in perspective of agency theory and information asymmetry. The population in this study is manufacturing companies listed on the BEI (Bursa Efek Indonesia) with the observation period in 2010-2012. Sampling was purposive sampling method and the number of samples used as many as 52 observations. The analytical tool used is logistic regression. The result is the deferred tax assets have no significant effect, while discretionary accruals have a significant influence on the predictors of earnings management. This suggests that the use of discretionary accruals as earnings management prediction still valid.Keywords: Earnings management, deferred tax assets and discretionary accruals
IMPLEMENTASI PENCATATAN KEUANGAN PADA PENGUSAHA MIKRO-KECIL DI KECAMATAN MRANGGEN-DEMAK Martini Rahayu, 10.05.52.0069; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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The research aims to describe on how big and how many of laundry service and motorcycle wash service entrepreuners who comprehend and implementing the finance recording that appropriate with the Finance Accounting Standard. The purpose of the research are: 1) To recite the comprehension of the Micro-Small entrepreuners about finance recording on the business, 2) To recite whether the Micro-Small entrepreuner in Mranggen subdistrict of Demak are implementing or coducting the finance recording from business transaction or not. From this research , we found there are 31 laundry service and 79 motorcycle wash in Mranggen Subdistrick of Demak. The analysis tool of the research is statistic Descriptive. Result of the research is on the from of precentage which later described for easy to be understood. The respondents confessed that they are less comprehend with the finance recording of their business. There is 45% respondends who are less comprehend, 26% are comprehend about the finance recording and thr rest or 29% of the are barely comprehend about the finance recording. The number of recpondents who are less and barely comprehend about the finance recording have the limitation of education, most of them are only graduated from elementary school. The diffilculty of implementating the finance recording are 47% of the responding said that they are having diffulculty in implementating the record, 34% said it is very difficult for them to implement it, 18% they are not having any diffulculties in implement it, and 1% said it is not difficult in implementing the finance recording of this business. Keywords: implementation, finacial accounting, and micro service entrepreneur
PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Survei Pada Kantor BEI Di Semarang Tahun 2011-2013) Desi Nurhayati, 12.05.52.0050; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
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The study examined the influence of executive character, the audit committee, company size, leverage, sales growth and profitability against tax avoidance. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study period of 2011 up to 2013. The relationship and influence between variables or described by using multiple regression analysis. The results showed that the character of executives, audit committee, and Profitability has no effect on tax avoidance while the size of the company and Payable, Sales Growth effect on tax avoidance.Keywords: Character Executives, Audit Committee, Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance
Co-Authors 08.05.52.0005 Cindy Inawati Gunawan 08.05.52.0075 Nur Arifiyani 08.05.52.0085 Anindhita Ismawardani 08.05.52.0089 Nia Ariyanti 08.05.52.0141 Rendy Astriawan Prakoso 0835030701 Sri Wahyuni 0835030711 Hendry Setiantoro 09.05.52.0019 Anis Putri Hapsari 09.05.52.0100 Ayu Dian Maharlina 09.05.52.0110 Oky Ratnasari 09.05.52.0144 Wulan Ayu Tristiyani 09.05.52.0200 Anggi Pratiwi 10.05.52.0002 Awaludin Akbar 10.05.52.0004 Marta Syamsudin 10.05.52.0029 Afifatul Jannah 10.05.52.0069 Martini Rahayu 10.05.52.0115 Amik Murniyati 12.05.52.0050 Desi Nurhayati, 12.05.52.0050 12.05.52.0061 Yuanita Ayu, 12.05.52.0061 12.05.52.0096 Febriana Indah Pratiwi, 12.05.52.0096 12.05.52.0100 Tantri Rohmani, 12.05.52.0100 12.05.52.0104 Ria Rizki Eka Santi, 12.05.52.0104 12.05.52.0179 Nurul Fadhilah, 12.05.52.0179 Adelia Anugrahi Kusuma, 12.05.52.0123 Adelia Anugrahi Kusuma, 12.05.52.0123 Ahmad Khusnaini, 14.05.52.0050 Alfia Nurul Fadhilah Putri Andi Kartika Arizta Rahmawati, 15.05.52.0022 Atikasari Wahyu Wardhani, 13.05.52.0121 Atikasari Wahyu Wardhani, 13.05.52.0121 Bambang Sudiyatno Crisanti, Stephanie Desi Ayu Rahmawati, 13.05.52.0222 Desi Ayu Rahmawati, 13.05.52.0222 Dewi Hastuti, 10.05.52.0201 Dewi Hastuti, 10.05.52.0201 Dhea Tirta Ayu Pravesty, 14.05.52.0083 Dian Alinda Saraswati, 15.05.52.0349 Dita Ratnasari Suyono, 13.05.52.0070 Dita Ratnasari Suyono, 13.05.52.0070 Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133 Eka Putri Anggraeni, 16.05.62.0002 Fadila, Anisa Nur Fajar Gunawan Fajar Gunawan, 15.05.52.0025 Fitri Cahyanti, 10.05.52.0101 Fitri Cahyanti, 10.05.52.0101 Gunawan, Felicia Septiana Hardiyanti, Widhian Ignatius Sendy Wiratmoko, 13.05.52.0036 Ignatius Sendy Wiratmoko, 13.05.52.0036 Imay Sulistiyani, 14.05.62.0015 Istiqomah, Putri Ita Tri Astuti, 13.05.52.0057 Ita Tri Astuti, 13.05.52.0057 Kartika Andi Kartika Krisnawati, 15.05.52.0335 Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Mahendra Alif Kurniawan, 13.05.52.0163 Mahendra Alif Kurniawan, 13.05.52.0163 Mega Anggun Pertiwi, 14.05.52.0284 Milaedy, Verinaapril Muhammad Ali Ma'sum Murni Indaharini, 14.05.52.0087 Ni Ketut Rasmini Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Kusuma Wardani Oktiawan Setiadi, 11.05.52.0205 Putri, Hermalia Jelita Rachmawati Meita Oktaviani Radlia Juniyafie, 16.05.62.0011 Reniar Saputri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Risma Namira Ivano Senia Noviani, 14.05.52.0132 Senia Noviani, 14.05.52.0132 Shasmita Sandra Carissa, 14.05.52.0093 Sri Sudarsi SUNARTO Sundari Tri Utami Wijayanti, 13.05.52.0162 Sundari Tri Utami Wijayanti, 13.05.52.0162 Susiwo, 14.05.52.0203 Tarisma Indri Ardianti Vivi Lana Aprianti, 15.05.52.0295 Yang, Vania Florentina Santoso Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008