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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 Gorontalo Accounting Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi 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 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
PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, KELEBIHAN PERAN, KETEGANGAN PEKERJAAN, LINGKUNGAN KERJA INDIVIDU DAN PEKERJAAN ADMINISTRATIF YANG BERLEBIH TERHADAP BURNOUT (STUDI EMPIRIS DI KAP SEMARANG) Ignatius Sendy Wiratmoko, 13.05.52.0036; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Stress can be positive or negative impact. Stress at a certain level it can motivate a person to improve performance and get the job done. The type of stress that negatively or dysfunctional (distress) on the performance referred to by the term burnout This study aimed to examine the effect of role conflict, role ambiguity, role overload, tension, work environment of individual and excessive administrative work against burnout. The sampling technique used purposive sampling with judgment sampling, the sampling is not random sample is selected based on certain considerations. The type of data in this study are primary data using questionnaires were processed as many as 36. The tool used is multiple linear regression. This study provides results that role conflict, role ambiguity, role overload and individual work environment positive effect on burnout. While the tensions of work and excessive administrative work does not affect the burnout.Keywords: Role Conflict, Role Ambiguity, Role Overload, Job Tension, Individual Work Environments, Excessive Administrative Work, Burnout
ANALISIS PENGARUH LIKUDITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2013-2015) Dita Ratnasari Suyono, 13.05.52.0070; Nuswandari, Cahyani
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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The purpose of this research is to analyze the effect of liquidity, leverage, managerial ownership, independent commissioner, company size, and Corporate Social Responsibility to the aggressiveness of tax on manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. Data used in this research is secondary data, the data in this study were obtained from the Financial Statements, Annual Report, ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 159 companies. Methods of data analysis using multiple linear regression. The results of research showed that managerial ownership and firm size has a positive and significant tax aggressive, while variable liquidity, leverage, independent commissioners, and Corporate Social Responsibility no significant effect on tax aggressive.Keywords: Tax Aggressive, Liquidity, Leverage, Managerial Ownership, Independent Commissioner, Company Size, and Corporate Social Responbility
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 company's 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 KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, UKURAN PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE Nurul Azizah Al Laurent, 13.05.52.0018; 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 purpose of this research is to analyze the effect of institutional ownership, independent commissioner , audit committee, leverage, company size, and return on assets to the tax avoidance on manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. Data used in this research is secondary data, the data in this study were obtained from the Financial Statements and ICMD (Indonesian Capital Market Directory) 2013-2015. The sampling method used is purposive sampling. The amount of data that is processed as many as 161 companies. Methods of data analysis using multiple linear regression. The results of research showed that leverage and return on asset has effect on tax avoidance, while variable institutional ownership, independent commissioner, audit committee and company size has no effect on tax avoidance.Keywords: Tax Avoidance, Institutional Ownership, Independent Commissioner, Audit Committee, Leverage, Company Size, and Return On Assets
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
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 RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 - 2015) Dewi Hastuti, 10.05.52.0201; 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 purpose of this research is to know the influence of financial ratio to profit growth.The sample of this research are manufacturing companies listed on BEI from 2013-2015 were selected using purposive sampling method.The number of samples used counted 243 data from a population of 306 companies. The data used in this research is secondary data. The method of analysis used in this research is multiple linear regression analysis.The results show that Total Assets Turnover (TATO) and Inventory Turnover (ITO) has no effect on profit growth. Current Ratio (CR) and Debt to Equity Ratio (DER) has a negative effect on profit growth. Net Profit Margin (NPM) has a positive effect on profit growth.Keywords: Total Assets Turnover (TATO), Inventory Turnover (ITO), Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM) and Profit Growth
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
Publisher : Students' Journal of Accounting and Banking

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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 PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Semarang Timur) Atikasari Wahyu Wardhani, 13.05.52.0121; 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 research aims to investigate the factors that influenced the behavioral taxpayers for using e-filing. Dependent variable is use in this reasearch is using e-Filing, while independent variables are perceived usefulness, perceived ease of use, security and privacy, readiness technology taxpayers informastion, the satisfaction of the taxprayer. The data used in this study are primary data using questionnaires media. This study was conducted on individual taxprayers who use e-Filing with the number of respondents as many as 103 people and listed on KPP Pratama Semarang Timur. The sampling technique taking was convenience sampling. The data analysis technique used was doubled regression analysis test by using SPSS program. The results of this research showed that Perceive Ease of Use,Readiness Technology Taxpayers Informastion and The Satisfaction of the Taxprayer significant effect on the use of e-Filing. Perceived Usefulness, and Security and Privacy does not significantly influence the use of e-Filing.Keywords: e-Filing, Perceived Usefulness, Perceived Ease of Use, Security and Privacy, Readiness Technology Taxpayers Informastion, The Satisfaction of the Taxprayer
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 Achmad Badjuri 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 Ida Nurhayati 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 Kholilatussaskia, Nur Azizah Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Maharani, Nabila Intan 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 Pancawati Hardiningsih Putri, Hermalia Jelita Radlia Juniyafie, 16.05.62.0011 Rahmadani, Hanifah Putri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Saputri, Reniar 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 Zebua, Seprianto