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PERSEPSI MAHASISWA TERHADAP KODE ETIK AKUNTAN BERDASARKAN GENDER (Studi Kasus Pada Mahasiswa Akuntansi STIE Dharmaputra Semarang) Watinih .; Putu Sulastri
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 23, No 40 (2016)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTION This study examined students perceptions of ethical principles, ethical rules, the interpretation of rules of ethics code of ethics accountant by gender. The research object is a student STIE Dharmaputra Semarang accounting majors who are already working and students who have taken auditing. The samples used were 84 people with purposive sampling method. To analyze the use of t-test with SPSS. The results showed that based on gender, ethical principles, ethical rules, the interpretation of the ethical rules of the code of ethics of accountants showed a significant difference. Keywords : Perception of Students, Accountants Code of Ethics, Gender.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL Z- SCORE (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2016-2019 ) Dwi Saputri; Putu Sulastri
DHARMA EKONOMI Vol 29, No 55 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis study aims to analyze the bankruptcy factors using the Z-Score model with a population of 26 food and beverage companies listed on the IDX in 2016-2019. Sampling technique using purposive sampling method. With a total sample of 13 companies for 4 years so that the research sample is 52 observations. The results of testing hypothesis 1 (H1) show that WCTA has an effect on bankruptcy. Testing hypothesis 2 (H2) shows that RETA has an effect on bankruptcy. Testing hypothesis 3 (H3) EBITTA has an effect on bankruptcy. Hypothesis testing 4 (H4) MVEBVD testing has no effect on bankruptcy. Test 5 (H5) TATO has an effect on bankruptcy. The results of the F test show that the variables WCTA, RETA, EBITTA, MVEBVD and TATO together have an effect on bankruptcy. Keywords : Working Capital to Total Asset, Retained Earning to Total Asset, Earning Before Interest and Tax to Total Asset, Market Value of Equity to Book Value of Debt, Sales to Total Asset, Z-Score ABSTRAKPenelitian ini bertujuan untuk menganalisis faktor-faktor kebangkrutan dengan menggunakan model Z-Score dengan populasi sebanyak 26 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2016-2019. Tehnik pengambilan sampel dengan menggunakan metode purposive sampling. Dengan jumlah sampel sebanyak 13 perusahaan selama 4 tahun sehingga sampel penelitian sejumlah 52 amatan. Hasil pengujian hipotesis 1 (H1) menunjukan WCTA berpengaruh terhadap kebangkrutan. Pengujian hipotesis 2 (H2) menunjukan RETA berpengaruh terhadap kebangkrutan. Pengujian hipotesis 3 (H3) EBITTA berpengaruh terhadap kebangkrutan. Pengujian hipotesis 4 (H4) Pengujian MVEBVD tidak berpengaruh terhadap kebangkrutan. Pengujian 5 (H5) TATO berpengaruh terhadap kebangkrutan. Hasil Uji F menunjukkan variabel WCTA, RETA, EBITTA, MVEBVD dan TATO secara bersama-sama berpengaruh terhadap kebangkrutan. Kata kunci : Working Capital to Total Asset, Retained Earning to Total Asset, Earning Before Interest and Tax to Total Assset, Market Value of Equity to Book Value of Debt, Sales to Total Asset, Z-Score

Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Pada Kantor Pelayanan Pajak (KPP) Pratama Semarang Barat. Suyanti Suyanti; Putu Sulastri
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 4 (2023): December : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v1i4.1078

The aim of the research is to analyze the influence of Tax Sanctions, Taxpayer Awareness, and Fiscal Services on Individual Taxpayer Compliance Registered at the West Semarang Primary Tax Service Office (KPP). The population of individual taxpayers registered at the West Semarang Tax Service Office (KPP) is 12,736 people. The sample/respondent was taken as many as 100 respondents with the Slovin formula, and was determined using the accidental sampling technique. The results showed that tax sanctions had a positive effect (β 1 = 0.338) and t count = 4.326 > t table = 1.658 with a significance value = 0.000 <; a = 0.05. Thus, the hypothesis 1). (H1) that tax sanctions have a positive effect on the performance of taxpayer compliance received. Taxpayer awareness has a positive effect (β 2 = 0.262) and t count = 4.189 > t table = 1.658 with a significance value = 0.000 <; a = 0.05. Thus, hypothesis 2). (H2) that taxpayer awareness has a positive effect on accepted taxpayer compliance. Fiscal services have a positive effect (β 3 = 0.433) and t count = 7.507 > t table = 1.658 with a significance value = 0.000 <; a = 0.05. Thus, hypothesis 3). (H3) that tax authorities have a positive effect on tax payer compliance.

Analisis Pengaruh Non Performing Loan (NPL) Dan Struktur Modal Terhadap Profitabillitas Yang Dimediasi Oleh Pertumbuhan Kredit (Studi pada BPR di Provinsi Jawa Tengah Periode Tahun 2019-2021) Cahyo Cahyo; Sri Harjanto; Putu Sulastri
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.272

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.

Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 21 Pada PT. Tri Berkat Bangsa Semarang Yeni Kismawati; Putu Sulastri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3489

The purpose of the study is to know the calculation, cutting, reporting and recording of PPh article 21 in PT Tri Berkat Bangsa, Semarang. The data analysis of this study was done descriptively by studying, classifying, and analyzing primary data, namely records, reports and other information related to research data on PPh 21 in PT Tri Berkat Bangsa, Semarang. From the analysis on PT Tri Berkat Bangsa, Semarang in conducting PPh 21 calculations against employees remains not in accordance with the 36th tax laws of 2008 which is perfected in law no. 7 of 2021. This happens because of less precise and less following the development of applicable tax information. Thus, the cutting of PPh 21 is not in accordance with the tax law number 36 of 2008 which is perfected in law no. 7 of 2021. For the calculation of PPh 21 against employees is not permanent in accordance with applicable laws. Deposit and reporting of PPh 21 is never too late from the date under law number 36 of 2008 which is refined in law no. 7 of 2021 where the deposit of income tax article 21 of the taxpayer private person is implemented before the next 10 tax period by paying taxes owed on the salary/income earned from the company. As for the reporting before the next 20th tax period.

Pengaruh Gaji, Insentif, dan Motivasi Kerja terhadap Kinerja Karyawan PT. Pan Pacific Jakarta Cabang Semarang Intan Raysita; Putu Sulastri
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.137

This research aims to determine the effect of salary, incentives and motivation on the performance of PT employees. Pan Pacific Jakarta Semarang Branch. The data used is primary data, namely data obtained through questionnaires distributed to PT employees. Pan Pacific Jakarta Semarang Branch The sampling used in this research was simple random sampling. The number of samples in this research was 62 employees from 162 populations by using the Slovin formula. Then the data collection method is through questionnaires and data analysis using SPSS which includes validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, F test, as well as hypothesis testing using the t test and R2. The research results are 1). Salary (X1) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.384 > t calculated 2.000 with a significance value of 0.020 < 0.05 (significant). 2). Incentives (X2) have no effect on employee performance (Y). This is proven by the calculated t value of 1.453 < t table 2.000 with a significance value of 0.152 > 0.05 (not significant). 3). The influence of motivation (X3) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.545 > t table 2.000 with a significance value of 0.014 < 0.05 (significant).

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