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All Journal Jurnal Proaksi Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Endang Masitoh Wahyuningsih
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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FAKTOR PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT. BENING MATA SANTOSA) Marsita Wati Anggreini; Endang Masitoh Wahyuningsih; Suhendro Suhendro
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2037

Abstract

PT. Bening Mata Santosa is a company engaged in services, namely Event Organizer (EO) and Tour and Travel with a total of 96 employees. In making the company's financial statements, it is necessary to have employee cooperation between interrelated divisions. These include the division of reservations, procurement, marketing, services, social media, tour and travel and accounting. However, the report has not been carried out properly by employees. Due to lack of responsibility, understanding of accounting information systems, weak internal control systems within the company, and lack of understanding of technology.This study aims to determine the factors of the application of accounting information systems on the performance of case study employees at PT Bening Mata Santosa. This type of research is classified as quantitative research. The sample of this study uses purposive sampling method with a total sample of umas (now) so that the total number of questionnaires that will be processed is 60. The data used in this study is primary data, testing in this study uses linear regression analysis multiple. Based on the results of the hypothesis test, it shows that Information System Satisfaction, Internal Control, and the effectiveness of Information System Implementation have an effect on employee performance. While Technology Acceptance has no effect on Employee Performance.Keywords: Implementation SIA and Employee Performance
PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA Sari Wiyati; Endang Masitoh Wahyuningsih; Anita Wijayanti
JURNAL ILMIAH EDUNOMIKA Vol 3, No 01 (2019): EDUNOMIKA, Vol. 03, No. 01, Februari 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i01.477

Abstract

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc
Pengaruh Kebijakan Dividen, Profitabilitas, dan Leverage terhadap Harga Saham pada Perusahaan Non-Cyclical yang Terdaftar di BEI Nur Laila Eka Sari; Endang Masitoh Wahyuningsih; Suhendro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.1946

Abstract

This research aims to test and analyze the influence of dividend policy, profitability and leverage on stock prices. The research uses 2018-2022 non-cyclical companies listed on the IDX as the population. The sampling technique in this research used a purposive sampling technique so that 45 samples were selected that met the criteria. The data analysis technique used is multiple linear regression analysis test. The research results show that the Dividend Payout Ratio (DPR) has no effect on stock prices, while Return on Equity (ROE) and Debt to Equity Ratio (DER) have an effect on stock prices.
Pengaruh Kesadaran, Pengetahuan Perpajakan, Kualitas Layanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Amelia Robbi Anisa; Endang Masitoh Wahyuningsih; Sari Kurniati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6305

Abstract

As one of the largest sources of revenue, tax collection is one of the government's focuses for the smooth running of national development activities. The thing that can provide a significant increase in tax revenue is all compliant taxpayers. The purpose of this finding is to examine the impact of tax awareness, tax knowledge, service quality, and tax sanctions on taxpayer compliance. The data source that is realized is primary data obtained by researchers from the results of distributing questionnaires. The population in this finding is all Taxpayers of the Tax Consultant Office in Surakarta. The sample of this finding is 100 respondents of clients of the PIK Surakarta Tax Consultant Office in 2024 which was determined using the Accidental Sampling technique. The data analysis method in this finding applies multiple regression analysis processed with the SPSS version 25 program. The results of this finding indicate that tax awareness and tax sanctions have an effect on taxpayer compliance, while tax knowledge and service quality do not have an effect on taxpayer compliance.
Determinan Kinerja Keuangan pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2021-2023 Hanyfah Chairun Nisa; Endang Masitoh Wahyuningsih; Suhendro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6407

Abstract

This research was conducted to test and analyze the effect of independent board of commissioners, company size, leverage, and liquidity on financial performance. The data source used is secondary data obtained from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling using the purposive sampling method and the sample used in this study amounted to 21 companies. The data analysis technique used multiple linear regression analysis processed with SPSS version 21. The results of the study show that independent board of commissioners, company size, leverage have an effect on financial performance. While liquidity does not affect financial performance.
Pengaruh Kebijakan Dividen, Profitabilitas, dan Leverage terhadap Harga Saham pada Perusahaan Non-Cyclical yang Terdaftar di BEI Nur Laila Eka Sari; Endang Masitoh Wahyuningsih; Suhendro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.1946

Abstract

This research aims to test and analyze the influence of dividend policy, profitability and leverage on stock prices. The research uses 2018-2022 non-cyclical companies listed on the IDX as the population. The sampling technique in this research used a purposive sampling technique so that 45 samples were selected that met the criteria. The data analysis technique used is multiple linear regression analysis test. The research results show that the Dividend Payout Ratio (DPR) has no effect on stock prices, while Return on Equity (ROE) and Debt to Equity Ratio (DER) have an effect on stock prices.
Co-Authors Amelia Robbi Anisa Anita Wijayanti Hanyfah Chairun Nisa Marsita Wati Anggreini Nur Laila Eka Sari Sari Kurniati Sari Wiyati Suhendro Suhendro Suhendro