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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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PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Di Perguruan Tinggi Terakreditasi A Di Kota Semarang) Nurul Fadhilah, 12.05.52.0179; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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The aim of the research is to examine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence and learning behavior towards understanding of accounting. This research was conducted on accounting students force in 2012 at A college accredited in Semarang. The data used are primary data. The sampling method used convenience sampling or sample the ease in determining the sample. The technique analytical used is multiple regression analysis. The results showed that the intellectual intelligence, emotional intelligence and learning behavior has positive effect to the understanding of accounting. Whereas spiritual intelligence had no effect on understanding of accounting.Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Learning Behavior, Understanding Of Accounting
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Pada Wajib Pajak Di Kabupaten Pati) Adelia Anugrahi Kusuma, 12.05.52.0123; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This research to examined the effect of the payer taxes understanding, the fiskus service, awareness of pay, tax penalties and the payment mechanisms on tax compliance of UMKM. The population in this research is the payer taxes UMKM that have Identity Number of Payer Tax (NPWP) in Pati. The sampling method was conducted by sampling convience. Amount of samples processed as many as 87 samples and the analysis used by multiple regression metode. The results showed that the understanding of tax payers, the fiskus service, tax penalties and payment mechanisms that the effect on tax compliance UMKM. The opposite, awareness of pay taxes no effect on tax compliance UMKM.Keywords: Understanding The Tax Payers, The Fiskus Service, Awareness of Pay, Tax Penalties, The Payment Mechanisms of Taxes and Tax Payer Compliance UMKM
FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2013-2015 Fitri Cahyanti, 10.05.52.0101; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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The research aims to analyze the selection that influence a companys decision to use the methods of inventory valuation. The research examines six independent variables were it tested, firm size, managerial ownership, current ratio, financial leverage, inventory intensity, and variability of cost of goods sold. While the dependent variable is the inventory valuation method that is the FIFO method and the average method. The sample of this research are manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013-2015 were selected using purposive sampling method. The number of samples used counted 270 data from a population of 458 companies. The data used in this research is secondary data. The method of analysis used in this research is logistic regression analysis. The results showed that firm size, managerial ownership, and inventory intensity have a positive influence on the selection of inventory accounting methods. The current ratio, financial leverage and the variability of cost of goods sold have no influence on the selection of inventory accounting methods.Keywords: Inventory Accounting Method, FIFO Method, Average Method
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP PERATAAN LABA Desi Ayu Rahmawati, 13.05.52.0222; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study examines the effect of firm size, profitability, financial leverage and managerial ownership to income smoothing. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI). Sampling method using purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 216. The analysis tool used is logistic regression with SPSS 18 program. The type of data used is secondary data. The results showed that the profitability and managerial ownership effect on income smoothing. While the size of the company and financial leverage does not affect the income smoothing.Keywords: firm size, profitability, financial leverage, managerial ownership and income smoothing
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, EARNING PER SHARE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2015) Sundari Tri Utami Wijayanti, 13.05.52.0162; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study aims to examine the effect of Return On Assets, Debt To Equity Ratio, Earnig Per Share, Company Size and Liquidity to the value of companies in Manufacturing companies in Indonesia Stock Exchange. The population of this study is a Manufacturing company listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015 which reports the value of the company. The sample included in this research criteria is 270 companies by using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS 20 program.The results showed that the variable return on asset and earnings per share have a significant positive effect on firm value, firm size has a significant negative effect on firm value, debt to equity ratio has positive effect not significant to firm value, while liquidity has negative effect not significant to firm value.Keywords: Firm Value, Retun On Asset, Debt To Equity Ratio, Earning Per Share, Company Size and Liquidity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014) Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aimed to examine the analysis of factors influencing the dividend policy.This study is performed to examine the effect of Liquidity, Leverage, Growth, Owner Institute and Profitability toward Dividend Payout Ratio (DPR) in manufacture companies that is listed in Indonesian Stock Exchange over period 2012-2014. The data is obtained based on Indonesian Capital Market Directory (ICMD) and Financial Reportfrom Indonesia Stock Exchange (BEI) period 2012-2014. The population in this study are 155 companies listed in Indonesia Stock Exchange in 2012-2014. The sample selection was conducted using purposive sampling of 140 companies. Data testing technique is to use multiple linear regression analysis. The analysis showed that the variables Liquidity, Growth, and Profitability positive effect on dividend policy. While the Leverage, and Owner Institute negative effect on dividend policy.Keywords: Liquidity, Leverage, Growth, Owner Institute, Profitability and Dividend Payout Ratio (DPR)
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ria Rizki Eka Santi, 12.05.52.0104; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This study has the objective to analyze empirically effect of accounting factor (productivity, leverage, profitability, liquidity, and growth), and the non-accounting factor (auditor reputation) on prediction the bonds level. Population in this research is the entire bond of manufacture companies listed in Indonesian Stock Exchange and registered in bond ratings issued by PT. PEFINDO within period 2008-2014. The sampel in this research used purposive sampling technique which consist of 57companies. The analysis was performed by logistic regression. Hypothesis testing results show that Profitability and Auditor Reputation effect to Prediction The Bond Level, while Productivity, Leverage, Likuidity and Growth has no effect on Prediction the Bond Level.Keywords: Prediction The Bond Level, Productivity, Leverage, Profitability, Liquidity, Growth, Auditor Reputation
PENGARUH RASIO KECUKUPAN MODAL, LIKUIDITAS BANK, RISIKO KREDIT DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK KONVENSIONAL YANG TERDAF1TAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Senia Noviani, 14.05.52.0132; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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The purpose of this research are for test and analyze the effect from minimum capital ratio, bank liquidity, credit risk and firm size to commercial bank profitability. In this research use capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL) and firm size as independent variables and bank profitability that proxied by return on assets (ROA) as dependent variable. The sampling technique is purposive sampling. The sample used was commercial bank that listed on Stock Exchange which published an annual report during 2012-2016. The sample that can be used are 28. The analysis method is double regression. The results are : CAR, LDR and firm size give positive effect and significant on ROA otherwas firm size gives negative effect and not significant on ROA.Keywords : CAR, LDR, NPL, firm size and bank profitability (ROA)
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN SISA LEBIH PEMBIAYAAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2015 Ribka Cahya Wulandari, 14.05.52.0116; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study aims to test and analyze the effect of the Fund Local, General Allocation Fund, Specific Allocation Fund, Financing Budget Surplus Area of Capital Expenditure in the Ditricts/Cities in Central Java Province in 2013-2015.The sample in this study covers all cities/districts in Central Java province during the year 2013-2015 as many as 105 data. The analysis tools used are multiple linear regression test.Based on the research that has been done, found that Local Own Revenue, General Allocation Fund,Specific Allocation Fund, and Financing Budget Surplus Area has a significant positive effect on Capital Expenditure.Keywords: Fund Local Own Revenue, General Allocation Fund, Specific Allocation Fund, Financing Budget Surplus Area and Capital Expenditure
PERSEPSI KEGUNAAN, KEAMANAN DAN KERAHASIAAN, KERUMITAN, PENGALAMAN DAN KESUKARELAAN MEMPENGARUHI MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-FILING Ita Tri Astuti, 13.05.52.0057; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze perceptions of usefulness, security and confidentiality, complexity, experience and volunteers affect the interests of taxpayers in using e-Filing. The type of data used in this study is the primary data. Population in this research is Individual Taxpayer at KPP Semarang Selatan. Sampling was done by using Convenience sampling method and the number of samples were 110 respondents. The primary data collection method used is survey method by using questionnaire. Data obtained from the questionnaire were analyzed using multiple linear regression model. The results showed that perception of utility, security and confidentiality, experience and volunteer have a positive and significant influence to Taxpayers interest in using e-Filing, while the complexity has a significant negative effect on taxpayer interest in using e-Filing.Keywords: Perceived Usefulness, Security and Confidentiality, Complexity, Experience and Volunteer, Taxpayer Interest in Using e-Filing
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