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ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SESUDAH DIKELUARKANNYA PERATURAN MENTERI KEUANGAN NOMOR 15/PMK.010/2017 DAN NOMOR 16/PMK.010/2017 TENTANG DANA SANTUNAN PADA PT JASA RAHARJA (PERSERO) PERIODE 2016-2018 Rehan, Viola Marlita; Sasana, Hadi Sasana; Panggiarti, Endang Kartini
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.56-79

Abstract

This research was conducted to analyse the profitability of PT. Jasa Raharja (Persero) before and after the issuance of Minister of Finance Regulation Number 15 / PMK.010 / 2017 and Number 16 / PMK.010 / 2017 concerning compensation funds during 2016-2018. The method of analysis used in this research is qualitative descriptive study. The data used in this study are the financial statements of PT. Jasa Raharja (Persero) taken through www.jasaraharja.co.id. The results show that there has been a significant decrease in profitability when measured by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) between before and after the implementation of Regulation of the Minister of Finance Number 15 / PMK.010 / 2017 and Number 16 / PMK.010 / 2017. This can occur due to an increase in the amount of claim compensation by 100% and changes in the receipt of flat rate fines to progressive rate fines. In the future, it is hoped that PT. Jasa Raharja (Persero) can further maximize the company's operating activities by reducing expenses or operating costs as efficiently as possible and optimizing existing resources, such as asset management and the use of capital to obtain maximum profit, so that the NPM, ROA, and ROE obtained by the company can increased. The contribution of the research is gives the knowledge that changes the regulation gives an impact to the profitability of PT Jasa Raharja (Persero).
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PENGELOLAAN DAERAH TERHADAP TINGKAT KEMISKINAN DI KABUPATEN MAGELANG hafan, fauziah aulia; Panggiarti, Endang Kartini
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v16i2.150

Abstract

This article aims to analyze the performance of regional financial management and its influence on poverty levels in Magelang District in the period 2015-2018. The research methodology used is quantitative descriptive analysis and linear regression analysis related to the ratio of regional finances and the percentage of poverty using secondary data from BPPKAD Magelang Regency and BPS Magelang Regency. The results showed that the performance appraisal of Magelang Regency is 1) low independence ratio, 2) poor capability ratio, 3) the harmony of spending ratio is still not compatible, 4) effective financial effectiveness ratio, 5) inefficient financial efficiency ratio, 6) financial growth ratio low. And the performance of regional financial management in Magelang Regency by calculation using financial ratios has no significant effect on poverty levels in Magelang Regency.
Analisis Pembiayaan Murabahah dan Solusi Permasalahannya pada BMT Rizky Barokah Cabang Talun Magelang Yulita, Siska; Panggiarti, Endang Kartini
Jurnal Maps (Manajemen Perbankan Syariah) Vol 4, No 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32483/maps.v4i1.46

Abstract

The murabahah finance is sell and buy transaction which is seller acknowledge selling price and buyer pay to the seller as much as the price plus margin that being approved. Sometimes on going murabahah finance promise found obstacles and resistance being faced bank or debtor party. There for, we want to study more deep about murabahah finance in BMT RIzky Barokah as a research object. The research aims to analysis of the operation of murabahah finance, analysis of murabahah operation in KSPPS BMT Rizky Barokah with Fatwa Dewan Syariah Nasional (DSN MUI), and analysis of member perception of KSPPS BMT Rizky Barokah about murabahah finance. This type of research is qualitative research with data analysis techniques, namely data reduction, data display, and conclusion drawing and verification. The result is found conclusion that is process of operationalization of murabahah finance in KSPPS BMT Rizky Barokah different based on object of goods in the murabahah promise. There is a goods that have facilitated by BMT is motor-bicycle but there is have another goods that proxies by another party for the procuration. The execution of murabahah finance promise in Rizky Barokah has appropriate to the commandment and requirement of murabahah and appropriate with fatwa provisions DSN-MUI No. 04/DSN-MUI/IV/2000 about murabahah finance.
ANALISIS BELANJA LANGSUNG DAN PELAPORANNYA PADA DINAS KESEHATAN KABUPATEN TEMANGGUNG Jazilah, Faridatul; Panggiarti, Endang Kartini
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2457

Abstract

The purpose of this study is to analyze direct expenditure and reporting to the Health Office. The data used is secondary data. Data collection techniques using documentation in the form of financial statements of the Health Office. The method used is quantitative descriptive method. The results of the study showed that the Health Office in Temanggung Regency had already realized the direct expenditure budget and reported in accordance with PP No. 71 of 2010.
PERSPEKTIF PAJAK DAERAH BAGI PENDAPATAN ASLI DAERAH KOTA MAGELANG Lucia Rita Indrawati; Endang Kartini Panggiarti; Lorentino Togar Laut
Riset Ekonomi Pembangunan Vol 2, No 1 (2017): April 2017
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v2i2.229

Abstract

Tujuan penelitian ini adalah ingin mengetahui perspektif pajak daerah dankontribusinya terhadap Pendapatan Asli Daerah di Kota Magelang. Metodepenelitian yang dilakukan adalah dengan data primer dan sekunder. Dataprimer yaitu dilakukan wawancara dan servuy dengan dinas terkait. Datasekunder berasal dari data yang diperoleh dari DPPKAD Kota Magelang.Penelitian ini merupakan kajian mendalam berkaitan dengan Pendapatan AsliDaerah yang berasal dari pajak daerah. Hasil yang diperoleh adalah bahwaperan dan kontribusi pajak daerah bagi PAD Kota Magelang masih sekitar 10-15% yang artinya belum cukup untuk membiayai pembelanjaan kepemerintahan di Kota Magelang. Oleh karena itu, masih sangat diperlukan dukungandan kontribusi dari pemerintah pusat untuk membiayai pembelanjaanpemerintah Kota Magelang
The Analysis of the Efficiency and Effectiveness of Direct and Indirect Expenditure Budgets in Regional Work Units public health Office Oktania Nurussyfa; Endang Kartini Panggiarti
Economics and Education Journal (Ecoducation) Vol 2 No 2 (2020): ECODUCATION (Economic & Education Journal)
Publisher : Program Studi Pendidikan Ekonomi, IKIP Budi Utomo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v2i2.841

Abstract

Health is one of the basic needs of society. Through the health office, Temanggung needs to be transmitted with a budget that has been established. The purpose of this study discusses the effectiveness and efficiency analysis of the direct expenditure budget and the indirect expenditure on the regional device unit of Temanggung District Health Office in 2017-2019. This method of research is qualitative descriptive research. The result of this research is the level of efficiency in the health office of Temanggung District from 2017 to 2019 has been efficient, which is under 60% and the level of effectiveness in the capacity of 90% which means that financial management of the budget is well-realized.
Analisis Pajak Hotel Kategori Rumah Kost Dan Pemberdayaannya Di Kota Magelang Periode 2016 – 2018 Lucia Rita Indrawati; endang kartini panggiarti; Lorentino Togar Lau
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 4 No 1 (2020): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 4 Nomor 1 Bulan April 2020
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (820.785 KB) | DOI: 10.24036/economac/vol4-iss1/97

Abstract

The objective of the research is to find out about how far the contributions of boarding house owner that is hotel tax (especially boarding house) toward the Original Area Revenue or Pendapatan Asli Daerah (PAD) in Magelang City. Boarding house tax is one of hotel tax that is can give the contributions for tax that can paid to development of government in Magelang City. This research is do to qualitative method. The qualitative method is to do the descriptive the source of Area Original Revenue from boarding house tax in 2015-2018. The researcher also want to know about the sum of user room of boarding house, and take collaboration with the BPKAD of Magelang City to get the information about Area Original Revenue specially boarding house tax in Magelang City. The analysis use data from 2015-2017. The result of the research is government didn’t give the specially attention yet toward revenue that source from boarding house tax, so the sum of Area Original Revenue that sourced from boarding house are so relative small. Besides that, information from the questionnaires, almost a lot of society didn’t want to pay the tax. So the society didn’t have yet awareness of the country society to pay the tax. Beside that the effort of government didn’t optimally yet and didn’t have synergy collaboration yet between government and boarding house owner so boarding house owner didn’t have get attention from the government.
PENANGAN KREDIT BERMASALAH PADA PT BPR BANK BCD MAGELANG DI MASA PANDEMI COVID-19 (TAHUN 2020-2021) Siti Anisatul Baiti; Endang Kartini Panggiarti; Yulida Army Nurcahya
Jendela Inovasi Daerah Vol 5 No 2 (2022): Agustus
Publisher : Badan Perencanaan Pembangunan Daerah Kota Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56354/jendelainovasi.v5i2.124

Abstract

Penelitian ini sangat penting untuk dilakukan karena sangat berguna bagi masyarakat dan masukan untuk pihak bank. Pada penelitian ini bertujuan untuk mengetahui bagaimana penanganan saat terjadi kredit bermasalah di masa pandemi Covid-19 di salah satu sektor keuangan, dengan melakukan studi kasus pada PT BPR Bank BCD Magelang. Dalam penelitian ini metode yang digunakan yaitu deskriptif kualitatif, dimana menggunakan data primer dari hasil penelitian lapangan dan data sekunder dari kepustakaan. Teknik pengumpulan yang dilakukan yaitu dengan observasi, wawancara, dokumentasi, dan studi pustaka. Teknik analisis yang digunakan dengan analisis induktif melalui analisa deskriptif kualitatif yakni dengan tahapan reduksi data, penyajian data, dan kesimpulan. Hasil dari penelitian tersebut bahwa kredit bermasalah terjadi karena dua faktor yaitu faktor internal dan juga faktor eksternal. Penanganan yang dilakukan oleh pihak bank yaitu dengan pembinaan debitur melalui kunjungan langsung, jika masih mengalami kesulitan membayar maka dengan cara restrukturisasi. Namun jika kedua cara tersebut sudah tidak mampu digunakan lagi dan karakter dari debitur memang kurang baik, maka akan dilakukan pembinasaan yaitu dengan cara harus melunasi atau pindah bank lain atau dieksekusi.
Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syaria Erna Kurniya Wati Erna; Endang Kartini Panggiarti
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 3 No 1 (2021): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v3i1.2143

Abstract

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic. For further research regarding the distribution of Corporate Social Responsibility funds, it is expected to examine between before and after the Covid-19 pandemic is over.
The Revenue, Education, And Awareness of Tax Payer’s Toward Obedience Of Tax Payer’s On The Territory Of The Directorate General Of Taxes In Central Java Endang Kartini Panggiarti; Sudati Nur Sarfiah
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.012 KB) | DOI: 10.11594/baarj.01.02.02

Abstract

Taxes are an important revenue of a country to fund state spending and a source of revenue for the state from the public. People have an obligation to pay taxes on their business or activities by referring to the income or results of products or services. Because the payment of this tax is an obligation, community compliance becomes very important to spur state tax revenues. This research aims to determine tax revenue, education, taxpayer awareness of tax compliance. This research method is quantitative, and uses questionnaires with 188 respondents spread throughout Central Java. Researchers have conducted reliability and validity tests, classical assumption tests, and finally regression tests to test all three research hypotheses. The results of all hypotheses are declared accepted, but only the second hypothesis is statistically significant, namely the level of tax education positively affects the level of taxpayer compliance. While the other hypothesis is that the level of tax revenue has a positive effect on the level of taxpayer compliance and the level of taxpayer awareness has a positive effect on the level of taxpayer compliance, declared acceptable although not significant. The conclusion of this study is that tax education has a very positive influence on people's compliance in tax payments. Therefore, tax education in the future will need to be improved to increase the potential payment of taxes to the state. The contribution of this research is that this study can provide insight that education about taxes is still indispensable to increase the country's tax revenues. These directions are written in the format required for the abstract of the paper for the Seminar Nasional Manajemen, Ekonomi, dan Akuntansi – Universitas Bangka Belitung ke IV (SEMEABB IV/ SEMEABB 2021).
Co-Authors Abrar Rizqi Destriawan Achmad Noerkhaerin Putra Adelia Furry Avriandi Adi Putra Pratama Adinda Alita Septiana Afandi Afandi Agita, Sherindea Permata Agnes Zerlinda Bella Nathania Ahmad Danu Ahya Amalia Lutfiana Aileen Okta Azalia Alifia Ninda Kariza Almira Siva Devina Wijarnako Alwi, Sofwan Alya Sari Khanifah Amanda Salwa Desfana Aminuyati Andriyanto Andriyanto Angga Pratama Anggun Sukma Putri Anisa Aulia Putri Anisa Muktidena Mutiara Astri Anna Mubarokah Aosiliana, Putri Apriana Nur Asyifa Aprilia Try Savika Aprilya Retno Sasviranti Ariella Yoharin Panjaitan ARIF KURNIAWAN Astrin Ramadhani Astutik, Erni Puji Atika Atika Azis Muslim, Azis Chaidir Iswanaji Cornellius Nathanael Hartanto Daerent Dhavarell Dea Nur Isnayani Defa Oktaviani Denada Rahmawati Deni Ramdani, Deni Desy Kristiyati Devia Shafa Salsabila Dewi Dersanala Dhea Khoirunisa Dinda Kusumaningrum Dwi Nurrahmawati Eka Fitriyani Ellisa Noviana Dera Elvira Ayu Lestari Erna Kurniya Wati Erna Esti Rahmandani Eva wulandari, Eva Fadila, Apriliya Ayu Fanny Fauziah Feni Haryani Fevinia Ulfada Fitria Nasta’in Fiya Zahrotunnisa Fuad Andrian Giyan Triani Sari Hadi Sasana hafan, fauziah aulia Harviyani Azzahra Heni Nur Anggraeni Hibatullah, Krisna Rizqi Adi Ikka Wulandari Indriyani Nur Isnaeni Irmawati, Ayu Irvan Adetyatama Diono Putra Irvan Bari Alghani Ismiati, Baiq Isni Khoirunnisa Januar Arafi Jazilah, Faridatul Khaerudin, Taufiq Kurniasari, Kenyo Kharisma Laila Hanifah Laila Rahmawati Lisna Miranda Lorentino Togar Lau Lorentino Togar Laut Lucia Rita Indrawati Maharani Dara Dinanti Manurung, Herlina Maulana Hanantyo Karlif Maulia Nur Oktavia Meira Chusnul Khotimah Melinda Dyah Astuti Meylisa Eka Putri Mia Audina Miranda Jihan Muchammad Nauval Aziqi Hidayat Muhamad Fani Muhamad Riswantoro Muhamad Wahyudi, Muhamad Muhammad Agustian Sakha Muhammad Farih Fuadi Muhammad Fata Aditya Muhammad Rizqi Maulana Muqorobin, Masculine Muhammad Nabilah Maulita Nely Arifah Tulistyawati Ngafifatul Waro Nia Desy Arifiani Niken Rizqi Amborowati Nilna Syifa Zahro Nova Nur Azizah Novia Amandha Nugraheni, Agustina Prativi Nurani Chofifah Nurul, Ari Nurul Fatimah Nurussyfa, Oktania Nuwun Priyono Oktania Nurussyfa Pingky Nila Primasari Pramudyastuti, Octavia Lhaksmi Putri Anggita Sari Rabbani, Yusuf Thoriq Rahma Aulia Ramadhan, Naufal Luthfi Ratih Mustika Sari Ratih Tantri Pratiwi Rehan, Viola Marlita Retnosari Retnosari, Retnosari Reza Amelia Putri Rio Rohman Saputra Ririn Qori Anna Risa Irnawati Riska Oktavianti Risma Indah Islami Risti Ananda Yulia Robby Asalukar Ridlo Rohmah Umi Masruroh Rosario Putri Kusumaningtyas Mba Balu Sahrul Ramadan Ilham Sandra Audina Maharani Saputro, Widyan Ade SARI, SHAFA EDITYA KARTIKA Sasana, Hadi Sasana Satria Dwiky Sektiawan Selli Dwi Parwati Septiana Putri Pangestu Septiawan, Indra Trisna Septynia Heryudini Shintya Novita Rahmawati, Shintya Novita Siti Anisatul Baiti Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sudati Nur Sarfiah Suparyono Suparyono Suryatimur, Kartika Pradana Surytimur, Kartika Pradana Tika Dwi Prasasti Tita Ulya Salsabila Umi Dwi Purwanti Uslifa Nurfagfira Vanni Putri Sukma Wibawani Via Rahmawati Wahyu Marginingtyas A.P Widanti, Eki Melina Wildan Zaky Wisnu Pramudya Wulandari Wulandari Yani, Dhini Dwi Yeni Winatasari Yesica Aurelia Ramadhyani Yuanne Gabrila Sriyanto Yulida Army Nurcahya Yulita, Siska Zainur Rifai