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<![CDATA[ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI ]]>
<![CDATA[Rahmadhani, Sari]]>;
<![CDATA[Nur, Arkanuddin]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 6 No. 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v6i1.97
<![CDATA[This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manufacturing companies in Indonesia ishigh does not affect accounting conservatism, this is becauseinstitutional shares are not able to interfere with managers, so theinstitution has not been able to supervise the behavior of managersconservatism.]]>
<![CDATA[PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL ]]>
<![CDATA[Rahmadhani, Sari]]>;
<![CDATA[Rahmawati, Ita Nur]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 6 No. 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v6i2.107
<![CDATA[This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after the fulladoption period. While there is no disclosure of intellectual capital of largecorporations and small companies before and after the full adoption period ofIFRS. The disclosure of intellectual capital in high leverage companies andlow leverage companies in both absolute and statistically is not different.]]>
<![CDATA[PENGARUH PENERAPAN IFRS DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BERTEKNOLOGI TINGGI: Saat Konvergensi IFRS dan Penerapan Full Adopsi IFRS ]]>
<![CDATA[Rahmadhani, Sari]]>;
<![CDATA[Nur, Arkanuddin]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v7i1.117
<![CDATA[The purpose of this research was to examine the impact ofInternational Financial Reporting Standards (IFRS) on the disclosure ofIntellectual Capital. This study also examines the different of IntelectualCapital disclosure by using the index of intellectual capital disclosurewhich presented in the financial statements of high-tech manufacturingfirms. With the period of time research is at the time of IFRS convergenceand at the time of full application of IFRS. Using 96 companies listed onthe Indonesia Stock Exchange in 2008 and 2012. The study wasconducted using multiple regression analysis techniques. The resultsshowed that the adoption of IFRS could improve the practice of corporateintellectual capital disclosure. The result of t-test sample,showedstatistically intellectual capital disclosure after full adoption ofIFRS is higher than intellectual capital disclosure before full adoption ofIFRS.]]>
<![CDATA[PENGARUH KINERJA KOMITE AUDIT TERHADAP TERJADINYA KESULITAN KEUANGAN ]]>
<![CDATA[Rahmadhani, Sari]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v8i1.136
<![CDATA[This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN INDUSTRI MANUFAKTUR ]]>
<![CDATA[Sumiyanti, Tri]]>;
<![CDATA[Kurniasari, Dian]]>;
<![CDATA[Rahmadhani, Sari]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v12i2.344
<![CDATA[Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.]]>
<![CDATA[PENGARUH PENERAPAN E-SPT, PENGETAHUAN, SOSIALISASI, KESADARAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN MELAPORKAN PAJAK UMKM DI KOTA SEMARANG ]]>
<![CDATA[Wery, Artiany]]>;
<![CDATA[Rahmadhani, Sari]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jebaku.v2i1.555
<![CDATA[The purpose of this study was to examine and analyze the effect of the application of e-SPT, Tax Knowledge, Tax Socialization, Taxpayer Awareness and Tax Sanctions on Tax Reporting Compliance (Case Study on MSMEs in Semarang City). This study uses a survey method with quantitative data obtained by distributing research questionnaires directly and indirectly to 250 respondents as MSME taxpayers and using a Likert scale of 1-7. The data analysis technique used multiple linear regression analysis technique. The results of this study indicate that the application of e-SPT has a positive effect on tax reporting compliance and Tax knowledge has no effect on tax reporting compliance. Tax socialization has no effect on tax reporting compliance, Taxpayer awareness has a positive effect on tax reporting compliance and Tax Sanctions have a positive effect on tax reporting compliance.]]>
<![CDATA[PENGARUH MONEY ETHICS TERHADAP TAX EVASION DENGAN MATERIALISM DAN GENDER SEBAGAI PEMODERASI ]]>
<![CDATA[Mabruri, Dzikhaq]]>;
<![CDATA[Rahmadhani, Sari]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 2 (2021): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jebaku.v1i2.583
<![CDATA[This study aims to determine the effect of money ethics on tax evasion, with intrinsic religiosity, materialism and gender as moderating variables. This study uses a survey method and the population is an individual taxpayer who has a NPWP and who is domiciled in Central Java. The data used consists of primary data, which comes from distributing questionnaires to individual taxpayers who have a NPWP and who are domiciled in Central Java and use a 1-7 linkert scale. The data analysis used is stepwise regression analysis. The results of this study are that there is a significant positive effect between money ethics on tax evasion. Materialism is able to weaken the relationship between money ethics and tax evasion. Likewise, gender is able to strengthen the relationship between money ethics and tax evasion. Meanwhile, intrinsic religiosity is not able to moderate the relationship between money ethics and tax evasion.]]>
<![CDATA[PENGARUH SELF-ATTRIBUTION BIAS DAN RISK PERCEPTIONS TERHADAP PENGAMBILAN KEPUTUSAN INVESTOR PASAR MODAL : Studi pada Kebijakan Prosentase ARB 15% Oleh Bursa Efek Indonesia ]]>
<![CDATA[Kusumawardani, Anisa]]>;
<![CDATA[Rahmadhani, Sari]]>;
<![CDATA[Praptitorini, Mirna Dyah]]>;
<![CDATA[Kase, Ratna]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i2.2254
<![CDATA[The high amount of capital market investors during the Covid-19 pandemic and the decline in this amount when the Covid-19 pandemic ended made stock prices on the Indonesian capital market fluctuate actively. This prompted policy makers to issue new regulations of Auto Rejection Bawah (ARB) in 15%. This makes the psychology of investors when making investment decisions in the capital market may change. This study tries to see the effect of self-attribution bias and perceived risk as a factor of behavioral finance on capital market investment decision making when the 15% ARB is applied. The data of the study used 45 respondents as investors in the Indonesian capital market and processes them using multiple linear regression through SPSS 25. The results show that there is no effect of self-attribution bias and perceived risk on capital market investment decision making when the 15% ARB is applied. The implication of this research is to provide knowledge about psychological factors that occur when making decisions, especially in the capital market.]]>
<![CDATA[Pembinaan Pengelolaan Keuangan Dan Pengembangan Brand Pada Produk UMKM Di Kelurahan Manyaran ]]>
<![CDATA[Rahmadhani, Sari]]>;
<![CDATA[Yuswono, Irawan]]>;
<![CDATA[Yanto, Dwi]]>;
<![CDATA[Ningrum, Dina Dwi]]>
<![CDATA[ Jurnal Pengabdian Pada Masyarakat Indonesia Vol 2 No 1 (2023): Februari: Jurnal Pengabdian Pada Masyarakat Indonesia ]]>
Publisher : <![CDATA[Universitas Gajah Putih, Indonesia ]]>
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DOI: 10.55542/jppmi.v2i1.534
<![CDATA[Pandemi virus Covid-19 berdampak pada UMKM di Indonesia, khususnya UMKM di kecamatan Semarang Barat. Tim PkM STIE Totalwin Semarang Jawa Tengah bertugas melaksanakan kegiatan pengabdian masyarakat ini. Kegiatan ini memberikan dampak yang signifikan bagi masyarakat khususnya para pelaku UMKM di Kabupaten Semarang Barat dengan sambutan yang hangat dan antusias dari kegiatan ini. Peserta sosialisasi aktif mendapatkan informasi dan pengetahuan tentang pengelolaan keuangan yang baik sehingga dapat memperkuat permodalan UMKM. Pengembangan brand produk merupakan puncak dari keseriusan UMKM dalam memperbaiki kondisi persaingan yang semakin ketat. Hasil evaluasi kegiatan Pengabdian Kepada Masyarakat dapat memberikan dampak positif dan dapat digunakan untuk meningkatkan strategi bisnis UMKM.]]>
<![CDATA[Factors Affecting Customer Satisfaction at Online Grocery ]]>
<![CDATA[Abdullah, Abdullah]]>;
<![CDATA[Rahmadhani, Sari]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 15 No. 4 (2024): August-September: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[This study aims to analyze customer satisfaction in shopping online. Customer activity in making online purchases is reviewed from the performance of the companies that serve, the safety of consumers in transactions, and the payment models offered by the company can affect satisfaction in making repeated purchases on online stores. The hypothesis test was carried out using data obtained from respondents who frequently shopped online in the last three years. Respondents were domiciled in the city of Semarang and obtained 164 questionnaires that could be processed by multiple linear regression analysis. The test results show that the company's performance in maintaining customer service satisfaction online is influenced by three important factors. First, there is a well-communicated customer service performance and quick response. Second, the availability of easy choice of transaction models that are well informed with customers. Third, in transactions, there is a guarantee of security of both data and transaction value, so that it can increase trust in both data and punctuality with customers.]]>
