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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi PRESTASI Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Penelitian Manajemen Terapan (Penataran) JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Riset Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Hernawati Pramesti
UNKRIS, Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DI KOTA SURAKARTA Kurniawan, Yohanes Adi Pradana; Pramesti, Hernawati
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

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Abstract

ABSTRACT The objective of research is to obtain empirical evidence that the Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness partially affect significantly the hotel taxpayer compliance in Surakarta city and to obtain empirical evidence that the Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness simultaneously affect significantly the hotel taxpayer compliance in Surakarta city.  The sample of research was taken using convenience sampling method, obtaining 40 respondents. Techniques of analyzing data used were validity, reliability, classical assumption, t-, F- and determination coefficient tests.The result of data processing using a multiple regression analysis showed that the measurement using t-test at significance level of 5% found that the Taxpayer’s perception on self-assessment system affected positively and significantly the hotel taxpayer compliance in Surakarta city. Similarly, the role of taxing apparatus evidently affected positively and significantly the hotel taxpayer compliance in Surakarta city. The taxpayer awareness also affected positively and significantly the hotel taxpayer compliance in Surakarta city. Based on the F-test result at significance level of 5%, it could be found that the three variables of Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness simultaneously affected positively and significantly the hotel taxpayer compliance in Surakarta city.  Keywords: self-assessment, taxing apparatus, awareness, compliance
PENYUSUNAN MODEL PENINGKATAN STANDAR KINERJA ORGANISASI MENGGUNAKAN STRATEGI PROSPEKTOR DAN BUDAYA ORGANISASI ATHENA BAGI KOPERASI Pramesti, Hernawati; Dananti, Kristyana
PRESTASI Vol 12, No 2 (2013): PRESTASI
Publisher : PRESTASI

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Abstract

ABSTRACT Today the cooperative has undergone many developments and even competition. For the cooperativeis required to further improve its performance in serving the public. One effort that can be done is by the application of prospector strategy and organizational cultureof Athens, which is already known to positively influence the implementation of the organizations performance. The purpose of this study is to constructa model with improved performance incooperative prospector strategy implementation and organizational culture Athena. The first stage is to identify the existence ofthe cooperative. After the social construction obtained will then be compiled Cooperative performance improvement model that can be used to measure or evaluate the condition of acooperative as well as the development of performance standards, which will ultimately benefit the improvement of organizational performance and national development in general. The approach used is qualitative-phenomenological approach for implementers to test the model. The unitof analysis is cooperative in Surakarta. The units of analisys are the organizers, participants and facilities as sociated with the organization. Participants performed retrieval based on the criteria of successin generating financial report sorganizers. The analisys is descriptive qualitative method. The out put of this research is a model of social rekasaya a cooperative organization performance improvement.  Keywords: Performance Organization, Cooperation, and prospector strategy and organizational cultureof Athens
PENDAPATAN ASLI DAERAH (PAD) DI KOTA SURAKARTA (TAX ON LOCAL REVENUE IN SURAKARTA) Pramesti, Hernawati; Nugraha, Basuki
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study about Local Revenue. This study uses secondary data with a population of all reports on the realization of advertisement tax, parking tax, Land and Property Tax and Surakarta Local Revenue in 2013-2017. Sampling uses a purposive sampling method and the data analysis technique used is t test, F test, and test the coefficient of determination (R2). The results of this study for the t test show the results that the advertisement tax, parking tax, and the Land and Property Tax variables affect Local Revenue, the F test results indicate advertisement tax, parking tax and the Land and Property Tax influence jointly on Local Revenue.
PEMILIHAN FITUR KEPUTUSAN KREDIT BERBASIS MAXIMAL INFORMATION COEFFICIENT (MIC) : SUATU GAGASAN AWAL Pramesti, Hernawati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The need for effective risk management means that banks must begin to lookfor continuous improvement in the techniques used for credit analysis byproducing the development and application of various quantitative models. -payments from consumers and the risk of default. This initial idea will be carriedout using an approach that has never been done in studies related to creditscoring, where the method of selecting the independent variable MaximalInformation Coefficient (MIC) to get the best credit decision.
PENGARUH JENIS PENDIDIKAN DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AUDITOR DAIAIIT SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA Pramesti, Hernawati; Satyawati, Endang
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2007.32.134

Abstract

This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ethical consideration have an efect on positive to auditor behavior in conJlict situationm&e an audit of seen t test (3,001) > t tables (1,70) signifinancy( .0A0 ). Result Ftest that variable mount education and ethical consideration ha,e an effect on positive at a time to auditor behavior in con- Jtict sitwtion make an audit at KAP in Surakarta seen that from F test (109.755) > F Tables (3,32) signijinancy ( .000 ). Conclusion -from analysis of data Hal, Ha2 And Ha3 proven that is mount education and ethical consideration have an effect on positive to auditor behavior in ,.tnflict situation make an audit of at KAP itt Surakarta either through individually and also simultaneously.Keywords : education, ethical consideration and auditor behavior in conflict situation make an audit.
PENGARUH DIVIDEN PAYOUT RATIO, EARNING PER SHARE DAN KURS DOLLAR TERHADAP HARGA SAHAM Pramesti, Hernawati; Mujiono, Mujiono
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2021.171.358

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh faktor dividend payout ratio, earning per share dan kurs dollar terhadap harga saham perusahaan manufaktur yang terdaftar di BEI tahun 2016 sampai 2018. Populasi semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2018. Sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 sampai 2018. Dengan kriteria pengambilan sampel dengan purposive sampling. Metode yang digunakan untuk menguji hipotesis yang diajukan uji t dan uji f. Berdasarkan hasil analisis data dapat dinyatakan simpulan sebagai berikut: Ha1 ditolak, hal ini berarti DPR tidak berpengaruh signifikan terhadap harga saham. Ha2 diterima, hal ini berarti variabel EPS mempunyai pengaruh yang signifikan terhadap harga saham. Ha3 diterima, hal ini berarti variabel kurs dollar mempunyai pengaruh yang signifikan terhadap harga saham. Hasil analisis uji F disimpulkan terdapat pengaruh yang signifikan dari DPR, EPS dan kurs dollar secara bersama-sama terhadap harga saham yang terdaftar di BEI.Kata Kunci:  dividend payout ratio (DPR), earning per share (EPS), kurs dollar, harga saham ABSTRACTThis study aims to analyze the effect of the dividend payout ratio, earnings per share and dollar exchange rate on the stock prices of manufacturing companies listed on the IDX from 2016 to 2018. The population of all companies listed on the Indonesia Stock Exchange from 2016 to 2018. Sample listed manufacturing companies on the Indonesia Stock Exchange from 2016 to 2018. With the sampling criteria with purposive sampling. The method used to test the hypothesis proposed by the t test and f test. Based on the results of data analysis, the following conclusions can be stated: Ha1 is rejected, this means that the DPR does not have a significant effect on stock prices. Ha2 is accepted, this means that the EPS variable has a significant effect on stock prices. Ha3 is accepted, this means that the dollar exchange rate variable has a significant effect on stock prices. The results of the F test analysis concluded that there is a significant effect of the DPR, EPS and the dollar exchange rate simultaneously on stock prices listed on the IDX.Keywords:  dividend payout ratio (DPR), earning per share (EPS), dollar exchange rate, stock prices
Analisis Faktor-Faktor yang Berpengaruh Terhadap Audit Delay Pramesti, Hernawati; Mujiyono, Mujiyono
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 3 No 1 (2022): Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v3i1.144

Abstract

Penelitian ini bertujuan untuk mengetahui adanya faktor yang berpengaruh terhadap audit delay, mengetahui pengaruh ukuran perusahaan terhadap audit delay, mengetahui pengaruh opini auditor terhadap audit delay, mengetahui pengaruh ukuran perusahaan solvabilitas terhadap audit delay, mengetahui pengaruh profitabilitas terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penelitian ini merupakan peneltian metode deskriptif kuantitatif dengan menggunakan data sekunder. Penentuan sampel menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap audit delay dengan nilai sebesar 0,000, opini auditor berpengaruh negatif signifikan terhadap audit delay dengan nilai sebesar 0,006, solvabilitas berpengaruh positif signifikan terhadap audit delay dengan nilai sebesar 0,000, profitabilitas berpengaruh negatif signifikan terhadap audit delay dengan nilai sebesar 0,000.
Dampak Pengungkapan Corporate Social Responsibility Terhadap Harga Saham Perusahaan Pertambangan Mujiyono, Mujiyono; Pramesti, Hernawati
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 3 No 2 (2023): Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v3i2.163

Abstract

ABSTRAK Tujuan penelitian ini mengetahui Pengaruh Pengungkapan Corporate Social Responsibility, Komisaris Independen Dan Komite Audit Independen terhadap Harga Saham. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel yang dipilih menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda, uji t dan analisisdeskriptif Berdasarkan hasil penelitian menunjukkan bahwa (1) CSR-Ekonomi dalam pengungkapan Corporate Socia Responsibility berpengaruh positif tidak signifikan terhadap harga saham. (2) CSR-Lingkungan dalam pengungkapan Corporate Socia Responsibility berpengaruh positif signifikan terhadap harga saham (3) CSR-Sosial dalam pengungkapan Corporate Socia Responsibility berpengaruh positif signifikan terhadap harga saham (4) Komisaris Independen berpengaruh positif tidak signifikan terhadap harga saham (5) Komite audit Independen berpengaruh positif signifikan terhadap harga saham.
PENGARUH RASIO KEUANGAN TERHADAP RETURN ON ASSET PADA BPR SYARIAH EKS-KARISIDENAN SURAKARTA Christianita, Nanda Rachelia; Pramesti, Hernawati; Mujiyono
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 9 No. 1 (2024)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Capital Adequacy Ratio, Financing to Deposit Ratio, Non Perfoming Financing, dan Beban Operasional Pendapatan Operasional terhadap ROA pada Bank Pembiayaan Rakyat Syariah. Data yang digunakan dalam penelitian ini merupakan data sekunder, yaitu laporan tahunan yang telah dipublikasikan oleh BPRS Eks-Karisidenan Surakarta yang terdaftar pada OJK Solo. Analisis data menggunakan regresi linier berganda. Kesimpulan yang diperoleh menyatakan bahwa Capital Adequacy Ratio dan Financing to Deposit Ratio tidak berpengaruh signifikan terhadap ROA, Non Perfoming Financing serta Beban Operasional Pendapatan Operasional berpengaruh signifikan terhadap ROA, semua variabel yang diuji yaitu Capital Adequacy Ratio, Financing to Deposit Ratio, Non Perfoming Financing, dan Beban Operasional Pendapatan Operasional berpengaruh secara simultan terhadap ROA. Kata Kunci: Beban Operasional Pendapatan Operasional, BPR Syariah, Capital Adequacy Ratio, Financing to Deposit Ratio, Non Perfoming Financing, Return On Asset.
PEMILIHAN FITUR KEPUTUSAN KREDIT BERBASIS MAXIMAL INFORMATION COEFFICIENT (MIC) : SUATU GAGASAN AWAL Pramesti, Hernawati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The need for effective risk management means that banks must begin to lookfor continuous improvement in the techniques used for credit analysis byproducing the development and application of various quantitative models. -payments from consumers and the risk of default. This initial idea will be carriedout using an approach that has never been done in studies related to creditscoring, where the method of selecting the independent variable MaximalInformation Coefficient (MIC) to get the best credit decision.
Co-Authors Anggraini, Diva Puspa Basuki Nugraha, Basuki Basuki Nugroho, Basuki Christianita, Nanda Rachelia Endang Satyawati Kristyana Dananti, Kristyana Mujiono Mujiono Mujiyono Mujiyono Mujiyono Pradana, Jules Yohanes Adi Pradana Kurniawan, Yohanes Adi Pradana