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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Analisa Akuntansi dan Perpajakan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Equity JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmu Manajemen Profitability Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Disrupsi Bisnis TSARWATICA (Islamic Economic, Accounting, and Management Journal) INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Riset Manajemen dan Bisnis Jurnal Administrasi Kantor Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Jurnal Akuntansi Manajerial (Managerial Accounting Journal) MES Management Journal EXERO : Journal of Research in Business and Economics Media Akuntansi Perpajakan EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA) Equity As-Syirkah: Islamic Economic & Financial Journal
Anita Primastiwi
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS PERBEDAAN HARGA SAHAM SEBELUM DAN SESUDAH WABAH SARS (STUDI EMPIRIS PADA INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA) Dewi Kusuma Wardani; Anita Primastiwi; Yulianus Celni Budiarto
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 13 No. 02 (2022): AKURAT Edisi Mei-Agustus 2022 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the level of stock prices contained in the Indonesian capital market or commonly called the Indonesia Stock Exchange (IDX) during the SARS outbreak period in 2003. The method used in this study is a quantitative method. The study used a sample of all companies listed and active in trading on the Indonesia Stock Exchange. sample using purposive sampling method. Sampling of data is done by downloading the daily stock price data on the official website of the Indonesia Stock Exchange (IDX). The number of samples processed was 188 samples. The research data was then processed using the Statistical Package for the Social Sciences 20 (SPSS 20) application. The results of the paired sample t-test showed a t-count value of 329 with a significance level of 0.743 or above 5% significance, it can be stated that the hypothesis that there is a difference in stock prices before and after the SARS outbreak is rejected, meaning that there is no difference in stock prices before and after the SARS outbreak.
PENGARUH RENTABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING BURSA EFEK INDONESIA (BEI) TAHUN 2017-2020 Teguh Erawati; Anita Primastiwi; Muhammad Hafizh Ilham
Jurnal Ekonomi Sakti Vol 11 No 2 (2022)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v11i2.236

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh rentabilitas dan ukuran perusahaan terhadap return saham dengan kebijakan dividen sebagai variabel moderasi. Penelitian ini menggunakan sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Jumlah sampel pada penelitian ini adalah sebanyak 9 perusahaan dalam 4 tahun. Pengujian hipotesis dalam penelitian ini menggunakan metode regresi linear berganda dan moderated regression analysis. Hasil penelitian ini menunjukkan rentabilitas diproksikan menjadi ROA dan ukuran perusahaan berpengaruh terhadap return saham. Kebijakan dividen mampu memoderasi rentabilitas diproksikan menjadi ROA dan ukuran perusahaan terhadap return saham.
Norma Subyektif Dalam Penerimaan Aplikasi Emas Digital Dengan Menggunakan Model TAM Taufan Adi Kurniawan; Devy Putri Milanda; Anita Primastiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5771

Abstract

Masyarakat Indonesia selama ini terbiasa dengan investasi berbentuk emas, alasan harga yang cenderung stabil dan risiko yang rendah menyebabkan emas lebih populer dibandingkan instrumen investasi lainnya. Dengan adanya perkembangan teknologi keuangan maka para penyedia jasa aplikasi menawarkan adanya emas digital, namun masyarakat Indonesia terbiasa dengan transaksi emas secara fisik. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi masyarakat berinvestasi dengan menggunakan aplikasi emas digital dengan menggunakan technology acceptance model (TAM) dengan variabel eksternal norma subyektif (SN). Hasil penelitian menunjukkan bahwa norma subyektif (SN) berpengaruh secara positif terhadap persepsi kebermanfaatan (PU) namun tidak berpengaruh terhadap persepsi kemudahan penggunaan (PEU), hal ini karena responden menilai kerabat dan rekan sejawat kurang informatif dalam memberikan penjelasan cara pengoperasian aplikasi.
Persepsi Kemanfaatan dan Persepsi Kemudahan pada Minat Membayar PBB Menggunakan Go-Pay dengan Sikap Penggunaan sebagai Variabel Intervening Dewi Kusuma Wardani; Anita Primastiwi; Hermalia Hermalia
EXERO : Journal of Research in Business and Economics Vol 3, No 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.945 KB) | DOI: 10.24071/exero.v3i1.4240

Abstract

This study aims to examine whether the perceived usefulness and perceived convenience affect the interest in paying land and building tax using go-pay through the use attitude as an intervening variable. This research method uses quantitative description methods and primary data using a questionnaire. The study took a sample of 87 respondents who used go-pay and were taxpayers of land and building in Sleman Regency. The sampling technique using convenience sampling technique. Data were collected by leaving a questionnaire in the google form and questionnaire.The results of this study indicate that the perceived usefulness and perceived ease of use have a positive effect on the attitude of use. Perceptions of usefulness, perceived ease of use and attitudes of use have a positive effect on interest in paying land and building taxes using go-pay. perceived usefulness and perceived convenience have a positive effect on interest in paying land and building tax using go-pay through usage attitudes.
Pengaruh Efikasi Diri dan Perfeksionisme terhadap Prokrastinasi Akademik dengan Akademik Burnout sebagai Variabel Intervening yang Dilakukan oleh Mahasiswa Prodi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta di Masa Perkuliahan Daring Adia Adi Prabowo; Dewi Kusuma Wardani; Anita Primastiwi
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 7 No. 1 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v7n1.p67-78

Abstract

In today's rapidly changing and highly competitive society, young people suffer from high levels of psychological distress such as anxiety, depression, and panic disorders because of high expectations for their academic performance and maintenance of their abilities. Mental health problems in college graduates are caused by poor academic performance, deteriorating financial circumstances, relationship problems, and loneliness. This research was conducted to determine the effect of self-efficacy and perfectionism on academic procrastination with academic burnout. This type of research uses a quantitative descriptive, purposive sampling technique used to collect a sample of 130 samples conducted at the University of Bachelor of Science, Tamansiswa, Yogyakarta, undergraduate students of the Accounting study program semesters 1, 3 and 7. PLS-SEM analysis is used in this research method, testing PLS analysis. -SEM uses the Outer Model and Inner Model. The results of this study indicate that: the hypothesis of Self-Efficacy, Perfectionism, and Academic Burnout has a positive effect on procrastination. Meanwhile, the variable Self-Efficacy and the variable Perfectionism have no effect on procrastination through academic burnout.
Pengaruh Rasio Profitabilitas dan Rasio Aktivitas Terhadap Financial Distress Dengan Tax Avoidance Sebagai Variabel Moderasi Dewi Kusuma Wardani; Anita Primastiwi; Ani Suryani Meganingrum
Media Akuntansi Perpajakan Vol 5, No 2 (2020): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v5i2.4363

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan rasio aktivitas pada financial distress dengan moderasi tax avoidance. Penelitian ini bersifat data kuantitatif. Populasi penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015-2019. Jenis data yang digunakan adalah data sekunder yang diambil dari www.idx.co.id. Pengambilan sampel penelitian ini menggunakan metode purposive sampling dengan jumlah data diperoleh 226 laporan keuangan tahunan. Penelitian ini menggunakan analisis regresi logistik dan moderated regression analysis (MRA). Hasil regresi penelitian menemukan bahwa rasio profitabilitas berpengaruh negatif pada financial distress dengan nilai signifikan 0,045 dan nilai t -2,833. Rasio aktivitas berpengaruh negatif pada financial distress dengan nilai signifikan 0,000 dan nilai t -4.818. Tax avoidance tidak mampu memperkuat atau memperlemah pengaruh negatif rasio profitabilitas pada financial distress dengan nilai signifikan 0,082 dan nilai t 1,747. Tax avoidance mampu memperkuat pengaruh negatif rasio aktivitas pada financial distress dengan nilai signifikan 0.002 dan nilai t -3,207.Kata Kunci : rasio profitabilitas, rasio aktivitas, financial distress, tax avoidance
PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI KARIR, MOTIVASI KUALITAS, MOTIVASI SOSIAL, DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI PROGRAM BREVET PAJAK Rahayu, Apri Ani; Erawati, Teguh; Primastiwi, Anita
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6324

Abstract

The tax brevet is an effort to pursue the world of taxation as the first step for students and enthusiasts in a career in taxation. The lack of knowledge about the importance of this tax brevet makes students' interest in participating in the tax brevet low. This makes researchers interested in researching the influence of motivation that can affect student interest in participating in tax brevet. This background is the basis for conducting research with the title "The Influence of Tax Knowledge Motivation, Career Motivation, Quality Motivation, Social Motivation, and Economic Motivation on Student Interest in Participating in the Tax Brevet Program". The population used in this study were accounting students from the 2016 2017 and 2018 classes. The sampling technique used was the purpose sampling method. The data used is primary data obtained from the distribution of questionnaires as many as 86 people. The analysis technique used is multiple linear regression test. The results of this study concluded that the motivation for tax knowledge, quality motivation, and economic motivation had a positive effect on student interest in participating in tax brevet; and career motivation and social motivation have a negative effect on student interest in participating in tax brevet.
Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Harga Pokok Pesanan-Full Costing pada Anisa Catering Jepara Ainiah, Siti Mahmubatun; Primastiwi, Anita
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 18 No. 1 (2024): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v18i1.554

Abstract

This research aims to evaluate Paket Ayam Bakar (Grilled Chicken Packages) costs of goods manufactured at Anisa Catering. This research is descriptive based on quantitative data. Primary and secondary data were obtained through interviews, observation and documentation. The evaluation was done by calculation comparition of the Paket Ayam Bakar production cost, calculation by Anisa Catering has differences with the calculation carried out using full costing approach. Research results show that there is a difference in job order costing calculation according to Anisa Catering and the calculation according to theory. Anisa Catering calculation shows the result was greater at IDR 4,503. This difference occurred because Anisa Catering had calculating raw material costs and direct labor costs greater than it should, the company had not yet included account electricity costs, fuel costs, gas costs, land and building tax costs, and asset depreciation costs into factory overhead costs. The impact of this practice shows that Anisa Catering set selling price too high, so that it cannot compete with Paket Ayam Bakar from other companies. The occurrence of this error shows that it is still necessary to improve the calculation of orders cost at Anisa Catering, and that assistance from competent parties will help to improve the determination orders cost at Anisa Catering so that it suitable with job order costing theory using full costing approach.
PENGARUH PENEGAKAN PERATURAN, BUDAYA ETIS ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN Anita Primastiwi; Dewi Kusuma Wardhani; Dita Iswahyuni
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.069 KB) | DOI: 10.32477/jkb.v28i2.209

Abstract

This study aims to examine the effect of enforcement regulations, organizational ethical culture, organizatioal commitment to the tendency of fraud based on fraud triangle theory in Yogyakarta City Goverment . The data used is primary. Multiple regression analysis is the analytical method used. The sampling technique used in this study was the purpose sampling method and obtained 83 data samples. The regression test results show that organizational commitment negatively affect the tendency of fraud in the public sector. Whereas enforcement regulations, organizational ethical culture have on effect the tendency of fraud.
PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE Afeni Maxuel; Anita Primastiwi
Jurnal Riset Manajemen dan Bisnis Vol. 16 No. 1 (2021): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah sosialisasi perpajakan, kesadaran wajib pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM e-commerce. Metode penelitian ini menggunakan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner. Penelitian mengambil sampel pengusaha e-commerce yang ada di Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara mengirimkan kuesioner melalui chat personal atau melalui e-mail dalam bentuk google form kepada pengusaha e-commerce. Jumlah kuesioner yang diolah adalah 100 kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak UMKM e-commerce sedangkan kesadaran wajib pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM e-commerce. Kata kunci: sosialisasi perpajakan, kesadaran wajib pajak, sanksi perpajakan, kepatuhan wajib pajak, umkm e-commerce. ABSTRACT This study aims to examine whether taxation socialization, awareness of taxpayers and tax sanctions affect the tax compliance of MSME e-commerce taxpayers. This research method uses quantitative descriptive methods and primary data using a questionnaire. The study took a sample of e-commerce entrepreneurs in Indonesia. The sampling technique uses purposive sampling. Data collection is done by sending questionnaires via personal chat or via e-mail in the form of Google forms to e-commerce entrepreneurs. The number of questionnaires processed was 100 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxation socialization has a positive effect on tax compliance of MSME e-commerce taxpayers while awareness of taxpayers and tax sanctions does not have a significant effect on tax compliance of MSME e-commerce taxpayers Keywords: taxation socialization, taxpayer awareness, tax sanction, taxpayer compliance, e-commerce SME.
Co-Authors Adi Kurniawan, Taufan Adia Adi Prabowo Afeni Maxuel Agung Sulistio Agung Sulistio Ainiah, Siti Mahmubatun Aji, Andri Andri Waskita Aji Andri Waskita Aji Ani Suryani Meganingrum Aprila Firli Damayanti Arifianto, Mukhammad Desy Tri Inayah Deviena Tanira Devina Andriany Devy Putri Milanda Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani, Dewi Dewi Kusuma Wardhani Diki Sandi Andrian Dita Iswahyuni Diyah Rahayu Dwiartono, Raden Elsa Ayu Agustin Elva Latifah Salsabila Fajar Setiya Nuggrahini Febby Gloria Usun Hanisah Hanisah Hanisah, Hanisah Hardo Basuki Hermalia Hermalia Hermalia, Hermalia Hermina Bafa Hesti Mei Kitna Indra Pratama Khairunnas Khairunnas Khoiril Soleh Nur Widiyanto3 Kinar Yosi Sawitri Luthfia Dita Nistiana Marpaung, Srimpi Yuliani Mochamad Fariz Irianto Muhammad Hafizh Ilham Muhammad Hafizh Ilham Nistiana, Luthfia Dita Nur Hasna Rafaizan, Rafa Izan Rahayu, Apri Ani Ramadhan, Sahrul Rosina Helisastri Saeful Sahrul Ramadhan Sri Ayem Sri Indah Ergina Tarsisius angkasa antas Taufan Adi Kurniawan, Taufan Adi Teguh Erawati Teguh Erawati Teguh Erawati, Teguh Usun, Febby Gloria Wisnu Zakaria Yulianus Celni Budiarto Zidane, Muhammad