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All Journal MAJALAH ILMIAH GEMA PARADIGMA Jurnal Akuntansi dan Sistem Teknologi Informasi Paradigma Jurnal Ilmiah Universitas Batanghari Jambi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JRA: Jurnal Riset Akuntansi FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Ilmiah Edunomika (JIE) Journal of Business, Management, and Accounting JDEP (Jurnal Dinamika Ekonomi Pembangunan) JRABA Sidoluhur Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat
Yuli Chomsatu Samrotun
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering 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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FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN WAJIB PAJAK BADAN. TERHADAP PELAKSANAAN SISTEM SELF ASSESSMENT Samrotun, Yuli Chomsatu
MAJALAH ILMIAH GEMA Vol 24, No 43 (2012): GEMA, Th. XXIV/43/Agustus 2011 - Januari 2012
Publisher : MAJALAH ILMIAH GEMA

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Abstract

Sistem Self Assessment yang memberi “kepercayaan penuh” kepada wajib pajak (WP) dalam  melaksanakan hak dan kewajibannya, mulai dari menghitung, memungut, memotong, menyetorkan dan melaporkan sendiri pajak penghasilan terutang, berlaku sejak tahun 1984 Penelitian ini bertujuan untuk mengetahui pengaruh proses belajar, motivasi, kepribadian wajib pajak baik secara parsial maupun secara simultan terhadap pelaksanaan sistem self assessment. Populasi dalam penelitian ini adalah semua Wajib Badan yang terdaftar di KPP Pratama Boyolali, dengan mengambil sampel sebanyak 100 WP secara random sampling. Hasil analisis menunjukkan bahwa ada pengaruh positif dan signifikan antara proses belajar, motivasi, kepribadian wajib pajak baik secara parsial maupun secara simultan terhadap pelaksanaan sistem self assessment dengan nilai signifikan masing-masing kurang dari 0,05.Kata kunci : proses belajar, motivasi, kepribadian wajib, Wajib Pajak Badan, Sistem Self Assessment
EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PENERIMAAN DAN PENGELUARAN KAS (Studi Kasus Pada CV Agung Jati Sukoharjo) Samrotun, Yuli Chomsatu
PARADIGMA Vol 4, No 02 (2007): Paradigma, Vol.04, No.02 Semester Genap 2007
Publisher : PARADIGMA

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Abstract

Setiap laporan keuangan jika dibandingkan dengan aktiva lain, kas merupakan aktiva yang paling banyak terlibat dalam transaksi perusahaan. Oleh karena itu kas mutlak diperlukan bagi perusahaan untuk menjalankan usahanya. Dengan berkembangnya suatu perusahaan maka semakin besar persoalan yang dihadapi, sehingga perusahaan membutuhkan suatu sistem untuk mengawasi dan menekan terjadinya penyelewengan dalam perusahaan, untuk itu perlu direncanakan sistem pengendalian intern pada perusahaan. Terutama pada prosedur penerimaan dan pengeluaran kas untuk menjamin kelancaran dan keselamatan perusahaan. Semakin berkembangnya perusahaan maka masalah yang dihadapi semakin komplek, sehingga perlu adanya pendelegasian wewenang. Ciri-ciri pokok sistem pengendalian intern adalah struktur organisasi yang memisahkan tanggung jawab fungsional secara tepat, sistem wewenang, dan prosedur pembukuan yang baik, praktek-praktek yang sehat, pegawai yang cakap yang sesuai dengan tanggung jawab. Dalam pembahasan sistem pengendalian intern terhadap penerimaan dan pengeluaran kas tidak lepas dari masalah sistem akuntansi yang berhubungan dengan kas. Dalam membahas sistem pengendalian intern terhadap penerimaan dan pengeluaran kas ini, penulis melakukan pengujian kepatuhan dengan menggunakan Atributte Sampling model stop or-go sampling dengan hasil untuk prosedur penerimaan kas tidak efektif sedangkan untuk prosedur pengeluaran kas efektif.   Kata kunci : sistem pengendalian intern, penerimaan kas, pengeluaran kas
ANALISIS PENGARUH PENGGUNAAN METODE ECONOMIC ORDER QUANTITY (EOQ) TERHADAP PENURUNAN OVER STOK PERSEDIAAN OBAT PADA RUMAH SAKIT ASSALAM GEMOLONG SRAGEN Samrotun, Yuli Chomsatu
PARADIGMA Vol 4, No 01 (2007): Paradigma, Vol.04, No.01 Semester Ganjil 2007
Publisher : PARADIGMA

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Abstract

The problem that discussing in this research is overstock case of medicine supplies in Common Hospital of Assalam Gemolong Sragen in year of 2008 where supply management by conventional method. The Suggest for the problem is using Economic Order Quantity (EOQ) method to make overstock degradation of the medicine stok.Intention of this research is : 1) Knowing supply management medicinize with Economic Order Quantity method (EOQ) at Common Hospital of Assalam Gemolong Sragen 2) Knowing influence after use Economic Order Quantity (EOQ) method in lessening over stok in Common Hospital Assalam Gemolong Sragen.  This Research represent the descriptive research type, data utilized is  quantitative. The object research is the method of ordering medicinize supply in Common Hospital Assalam Gemolong Sragen by Economic Order Quantity (EOQ). The data used is 1) Primary Data; and 2) Secondary Data. Population : The note of medicinize supply during year 2008 amounting to 736 type. Sampel as much 8 type medicinize passing technique of purposive sampling. Technique of the data collecting that using in this research is 1) Documentation 2) Interview; 3) Book Study. Methode Analyse the Data utilized by EOQ method.  From calculation result analyse from the data, This is the conclusion: from 8 sampel taken by passing EOQ method compared to Conventional method of result that entire Conventional compared to smaller method EOQ calculation with the following difference result : Amoxan: 2.176 for the price of Rp.6.038.600,-, Cendantron Hypodermic: 870 for the price of Rp.14.966.666,-, Clinjos 300 Mg: 17.477 for the price of Rp.79.158.239,-, Sanmol 500 Mg: 14.465 for the price of Rp.2.755.455,-, Inbion: 4.324 for the price of Rp.3.659.572,-, Intunal F: 3.926 for the price of Rp.1.800.607,-, Vitamam: 978 for the price of Rp.445.994,-, and Alcohol: 1.230.908 for the price of Rp.2.089.850,-; Besides minimizing the stock and supply expense, EOQ manager own the guidance how and when ordering can be done as considering minimum and maximum supply, so that EOQ more than able to take care of the supply stability and avoid the existence of over stock.   Keywords : EOQ, Medicine Stok, Overstock
FAKTOR – FAKTOR YANG MEMPENGARUHI PERFORMANCE OF ACCOUNTING INFORMATION SYSTEMS Samrotun, Yuli Chomsatu
Paradigma Vol 12, No 01 (2014): PARADIGMA, VOL. 12 NO, 01, Pebruari 2014 - Juli 2014
Publisher : Paradigma

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Abstract

Target in this research is to know the wearer involvement in system development accounting information, training or education of wearer and management support culminate to have an effect on by parsial to performance of information system accountancy and To know the wearer involvement in system development accounting information, training or education of wearer and management support culminate to have an effect on by simultan to performance of information system accountancy. Sampel used in this research responder using information system accountancy at dealer Honda, Yamaha, Suzuki and Kawasaki amounting to 60 responder part of administration. Pursuant to result of hypothesis 1 proved result test known that the variable of wearer involvement have the influence by parsial and signifikan to performance information system accountancy., variable program the training and education have the influence by parsial and signifikan to performance information system accountancy, and variable of support manejemn culminate the top have the influence by parsial and signifikan to performance information system accountancy. While to result of hypothesis 2 proved that variable of wearer involvement in system development accounting information, training or education of wearer and management support culminate to have an effect on by simultan to performance information system accountancy. While this research own the limitation that is limited to accurate variable that is only wearer involvement, training and education and support manejemen culminate in influencing performance information system accountancy, research area that is regional karesidenan Surakarta. Keyword : Wearer Involvement, Training Or Wearer Education, Management Support Culminate and Performance of Information System Accountancy.
Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi Widiasari, Farida Nur Soleh; Samrotun, Yuli Chomsatu; Suhendro, Suhendro
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.203 KB) | DOI: 10.34010/jra.v12i1.2668

Abstract

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations
ANALYSIS OF FACTORS THAT INFLUENCE THE PAYMENT OF DEVIDENTS ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2012-2018 Devi, Awaliani Praditya Karisma; Wijanti, Anita; Samrotun, Yuli Chomsatu
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Abstract

This study aims to analyze free cash flow, net profit margins, debt to equity ratio, and company size on dividend payments. The sampling technique used purposive sampling. The research instrument was in the form of documentation of financial statements of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2012-2018 period. The samples used were 5 companies with a total of 21 samples over a period of 7 consecutive years of observation. The analysis technique used in this study is multiple linear regression assisted by SPSS version 22. Based on the results of the t test study, it shows that company size affects dividend payments and free cash flow, net profit margins, debt to equity ratio has no effect on dividend payments.
PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI Khoirul Hanif, Abdul Wahab; Wijayanti, Anita; Masitoh, Endang; Samrotun, Yuli Chomsatu
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size). The dependent variable is firm value. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The research sample was selected using the purpose sampling and statistical methods using multiple linear analysis. There are 11 companies that meet the criteria with a period of 5 years producing 55 samples. The results showed that institutional ownership and firm size affect firm value, while liquidity and leverage do not affect firm value.
PENGARUH RASIO KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI TAHUN 2014 – 2017 Kusumaningtyas, Febriana; Rachmawati Dewi, Riana; Samrotun, Yuli Chomsatu
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Corporate1dividend policy is policy taken by1the company in an effort to achive a balance between dividends and company growth in the future. This study analyzes the effect of the retrun on asset and growth on devidend payout ratio in consumer goods industry companies listed on the Indonesia stock exchange in 2014 - 2017. Sampling was done by purposive sampling, so that a sample of 9 companies was obtained. The results showed that the variable retrun on asset positively towards devidend payout ratio, current ratio and debt to equity ratio had no effect on devidend payout ratio, while variable growth negatively affected devidend payout ratio.
Pengaruh current ratio, struktur aktiva dan return on asset terhadap struktur modal Mulya Hidayat, Octavian Erwin; laela, Siti Nur; Samrotun, Yuli Chomsatu
INOVASI Vol 17, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.546 KB) | DOI: 10.29264/jinv.v17i2.9199

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh current ratio, struktur aktiva dan return on asset terhadap struktur modal perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2013-2019. Populasi penelitian ini sejumlah 12 perusahaan. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 10 perusahaan. Sumber data menggunakan data sekunder dengan pengumpulan data melalui dokumentasi. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa current ratio berpengaruh negatif dan signifikan terhadap struktur modal. Struktur aktiva berpengaruh negatif dan signifikan terhadap struktur modal. return on asset tidak berpengaruh signifikan terhadap struktur modal.
PENGEMBANGAN MINAT PENANAMAN JAHE MENJADI USAHA MIKRO, KECIL DAN MENENGAH DESA GUMPANG KECAMATAN KARTASURA Puspa, Novita Trie Ana; Ambarwati, Dessy; Oktavia, Maya; Nurhalimah, Kiki; C.T, Nanda Ayu; Anwar, Syaiful; H., Septiana Putri; Sari, Melia; Ayningtiyas, Allivia; Samrotun, Yuli Chomsatu
SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v4i2.4024

Abstract

ABSTRAKUMKM (Usaha Mikro, Kecil dan Menengah) merupakan usaha yang bebas hambatan dan tahan terhadap perubahan dan dinamika perubahan lingkungan dan global, di Indonesia, UMKM selain berperan dalam pertumbuhan pembangunan dan ekonomi, juga memiliki kontribusi yang penting dalam mengatasi masalah pengangguran. Tanaman jahe merupakan salah satu komoditas rempah yang banyak dibudidayakan dipekarangan rumah maupun lahan tertentu sehingga sering disebut sebagai tanaman TOGA. Tujuan kegiatan ini oleh mahasiswa secara bersama-sama dengan Warga Sadakan Kidul, RT 03 RW 02, Gumpang, Kartasura, Sukoharjo karena pada awal wabah covid 19 menyerang indonesia dan banyak rempah seperti jahe yang banyak dibutuhkan karena dapat meningkatkan imun dan kekebalan tubuh sehingga, harga jahe melonjak tinggi dan sulit didapatkan. Kegiatan ini dilakukan dengan  sosialisasi, pelatihan, dan pelatihan sarana dan prasarana. Hasil dari kegiatan ini adalah bahwa potensi yang ada telah dilakukan atau di kelola dengan baik oleh masyarakat Desa Sadakan Kidul, RT 03 RW 02, Gumpang, Kartasura, Sukoharjo. Dengan pengelolaan tersebut secara tidak langsung dapat menumbuhkan perekonomian desa dan bisa mengembangkan UMKM per warga dan bisa mengurangi pengangguran di antara masyarakat Indonesia. Kata Kunci : UMKM; jahe; masyarakat ABSTRACTUMKM is a business that is barrier-free and resistant to changes and dynamics of environmental and global changes. In Indonesia, in addition to playing a role in development and economic growth, MSMEs also have an important contribution in overcoming the problem of unemployment. The ginger plant is one of the spice commodities that is widely cultivated in the garden of houses and certain fields, so it is often referred to as a TOGA plant. The purpose of this activity by students together with the residents of Segang Kidul, RT 03 RW 02, Gumpang, Kartasura, Sukoharjo because at the beginning of the Covid 19 outbreak attacked Indonesia and many spices such as ginger were needed because they could increase immunity and so, the price ginger is soaring and hard to come by. This activity is carried out by socialization, training, and training on facilities and infrastructure. The result of this activity is that the existing potentials have been carried out or managed well by the people of the Village of Segang Kidul, RT 03 RW 02, Gumpang, Kartasura, Sukoharjo. This management can indirectly grow the village economy and develop MSMEs per citizen and reduce unemployment among Indonesians. Keywords: UMKM; ginger; society
Co-Authors Abdul Wahab Khoirul Hanif Agni Astungkara Ambarwati, Dessy Anita Wijayanti Anita Wijayanti Ayningtiyas, Allivia Bambang Mursito C.T, Nanda Ayu Devi, Awaliani Praditya Karisma Dewi, Riana R Dimas Ilham Nur Rois Dyah Dwi Nugraheni Elvira, Dilla Endang Masitoh Endang Masitoh, Endang Fajri, Rosa Nikmatul Fauzan Indra Febriana Kusumaningtyas H., Septiana Putri hamidah, asri nur Hamidah, Raisa Aribatul Hanifah Ihsani Ikrar Nusa Bhakti istiqomah istiqomah Khoirul Hanif, Abdul Wahab Kurniati, Sari Kusumaningtyas, Febriana laela, Siti Nur Lainivia, Deviana Maharani Listyowati Marwati, Fithri Setya Maya Oktavia, Maya Melia Sari, Melia Mulya Hidayat, Octavian Erwin Mursito, Bambang Nur Rois, Dimas Ilham Nurhalimah, Kiki Purwoko, Agus Puspa, Novita Trie Ana Putri, Yulia Isnaini Rachmawati Dewi, Riana Radian Atho' Al-Faruqi Riana Rachmawati Dewi Rois, Dimas Ilham Ryan Susanto, Ryan Salamah, Robiatus Salwa, Farrenina Sari Kurniati Siddi, Punama Suhendro Suhendro Suhendro Tien Kartika Kumala Dewi Ramah Harnung Setiyawati, Silvia Dela Agusta Widiasari, Farida Nur Soleh Wijanti, Anita