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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Jurnal Sistem Komputer dan Informatika (JSON) Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development
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Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo Melaty, Khoirul Putri; Sari, Shinta Permata
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.123-130

Abstract

The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management  and  the  performance  of  the  Village Governance. This study aims to examine the effect of village original income, village funds, village fund allocations, and the portion of the tax and retribution proceeds on the excess of the village budget calculation. This research uses quantitative research methods. The population in this study  are  150  villages  in  Kabupaten  Sukoharjo.  Based  on the predetermined criteria, a sample of 118 villages are obtained using purposive sampling. The test results use multiple regression analysis   show   that  only  village  original  income  has effect  on the SiLPA Desa, meanwhile village fund, village fund allocation, share of tax and retribution proceeds have no effect on SiLPA Desa.
Strategi Manajemen Perubahan Untuk Meningkatkan Minat Pelanggan Dengan Memanfaatkan Teknologi Di Café Greete Lubeg Sari, Shinta Permata; Dasril, Dasril; Florella, Maria; Rafine, Zhilan Syabrilla Permata; Putra, Ramdhani Bayu
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v3i2.2270

Abstract

This Community Service aims to find out the Change Management Strategy to Increase Customer Interest by Utilizing Technology at Café Greete Lubeg. Technology plays a crucial role in facing these challenges. The use of technology can not only improve operational efficiency, but also provide a better experience for customers. From online ordering systems, loyalty apps, to social media for promotions, the use of technology can create closer interactions between cafes and customers. Change management at Greete Café aims to ensure businesses are able to adapt to evolving market dynamics, technology, and customer needs.
MEMPREDIKSI NILAI PERUSAHAAN: APAKAH COMPANY GROWTH, TINGKAT PERTUMBUHAN LABA, DAN GOOD CORPORATE GOVERNANCE PENTING? Widyaningsih, Sri; Sari, Shinta Permata
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8462

Abstract

Prediction of firm value is done to evaluate the effectiveness of the company's strategy and prospects in maintaining its products or services, so as to attract investor interest. This study seeks to analyze the impact of company expansion, profit growth rate, and corporate governance on firm value. The subjects of this study are listed companies in the IDX-IC Energy Sector on the IDX in the 2019-2022 time span. This study applied purposive sampling method for data collection and utilized multiple linear regression analysis for data analysis. This study concludes that firm growth and corporate governance, indicated by the size of the board of commissioners and audit committee, have an effect on firm value, while earnings growth rate has no impact on firm value.
Potensi Shopeepay Sebagai Teknologi Pembayaran Untuk Mendukung Inklusi Keuangan: Pendekatan Model UTAUT (Unified Theory of Acceptance and Use of Technology) Sari, Shinta Permata; Andiani, Diva Nur
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2192

Abstract

Technological advancements have had a significant impact on facilitating financial transactions, one of which is through the use of digital payment systems. ShopeePay, as one of the e-wallets that has rapidly grown in Indonesia, offers convenience in making cashless transactions. Although ShopeePay is becoming increasingly popular, several factors still influence the behavior of its use, particularly among Generation Z. This study aims to analyze the factors that affect ShopeePay usage behavior among Generation Z students at the Universitas Muhammadiyah Surakarta using the UTAUT model. The sampling method used is convenience sampling. This quantitative research uses primary data collected through an online questionnaire via a Google Form link. A total of 275 respondents are involved in the study. Data analysis is conducted using the Smart PLS application. The results of the study indicate that performance expectancy, social influence, and facilitating conditions have affect use behavior, while effort expectancy does not have use behavior. This study emphasizes the importance of performance, social, and infrastructure support aspects in enhancing the acceptance of ShopeePay as a digital payment technology.
Penerapan Model Unified Theory of Acceptance and Use Of Technology Untuk Mengetahui Faktor yang Mempengaruhi Perilaku Penggunaan QRIS Permatasari, Rizky Puput; Sari, Shinta Permata
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2193

Abstract

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.
INITIAL PUBLIC OFFERING (IPO): TINJAUAN NON KEUANGAN TERHADAP TINGKAT UNDERPRICING Nastiti, Nadila Tri; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16053

Abstract

Initial Public Offering is a company's initial effort to attract investors on the stock exchange. In the stock offering, the company will get public attention to buy its shares by setting a lower initial stock price. This research objective is to analyze the effect of non-financial variables on the level of underpricing in go public companies that conduct Initial Public Offering. Non-financial variables used in research include underwriter reputation, aditor reputation, company age, oversubscription, and independence of the board of commissioners. The samples are 64 companies which are sourced from secondary data collected by purposive sampling method during 2021-2023. The data is processed with multiple regression analysis. The results show that the underwriter reputation has an effect on the level of underpricing, meanwhile auditor reputation, company age, oversubscription, and independence of the board of commissioners have insignificant effect on the level of underpricing. Keywords : underpricing, underwriter reputation, auditor reputation, company age, oversubscription, independence of the board of commissioners.
PERSPEKTIF PERUSAHAAN: MENILAI FINANCIAL SUSTAINABILITY MELALUI ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, DAN AKTIVITAS Ramadhani, Alia Pramudita; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16052

Abstract

Financial sustainability is the company’ ability to maintain financial performance and business sustainability in the long term. Financial Sustainability is also important for companies to predict the potential going concern for its future. This study aims to analyze financial sustainability from the company’s perspective through analysis of liquidity, profitability, and activity ratios in consumer non cyclicals sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used is a purposive sampling technique with the number of samples are 101 data over the 2021-2023 period. The research method used is quantitative method with multiple linear regression analysis as a data analysis technique. The result of this study suggest that liquidity and profitability ratios affect financial sustainability, while activity ratios do not affect financial sustainability. Keywords : financial sustainability, liquidity, profitability, activity.
Determinan Agresivitas Pajak: Firm Size, Good Corporate Governance dan Financial Distress Azizah, Jihan Nur; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6839

Abstract

Tax aggressiveness is related to tax planning actions taken by companies to reduce their tax obligations. This study aims to analyse the influence of firm size, institutional ownership, independent commissioners, and financial distress on tax aggressiveness at property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative approach that is descriptive in nature with a purposive sampling method to determine the research sample. From 92 property and real estate sector companies, 15 companies are selected per year that met the predetermined criteria. Multiple linear regression analysis with the SPSS 26 program is used to test the hypothesis. The results of the analysis show that firm size, institutional ownership, and financial distress have an influence on tax aggressiveness, while independent commissioners have no influence on tax aggressiveness. This study is expected to help regulators in considering policies on corporate income tax burdens.
Metode Zmijewski untuk Memprediksi Financial Distress pada Perusahaan Consumer Non-Cyclicals di Indonesia Setiawan, Nabiil Afifah Putri; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6840

Abstract

Financial distress is a stage of decline in financial conditions that occurs before bankruptcy or liquidation. This study aims to analyze the influence of Total Asset Turnover, Interest Coverage Ratio, Earning per Share, and Net profit Margin on Financial Distress. The population of this study comprises all companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique used is purposive sampling method, resulting in a sample of 75 non-cyclical consumer companies on the Indonesia Stock Exchange that met the criteria. Financial distress is measured using the Zmijewski model. The research method employed is quantitative research. The data source of this study is secondary data in the form of the company's annual financial report. The data analysis technique is binary logistic regression analysis using SPSS 26 software. The results of the study indicate that the Total Asset Turnover and Earning per Share have influence on financial distress, while the Interest Coverage Ratio and Net Profit Margin has no influence on financial distress.
Development of Project Based Learning STEAM based Water Purifier Educational Kit on Water Pollution to Train Critical Thinking Skills Sari, Shinta Permata; Nugraheni*, Dian; Hamimi, Erti; Pratiwi, Novida; Habiddin, Habiddin
Jurnal Pendidikan Sains Indonesia Vol 13, No 1 (2025): JANUARY 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpsi.v13i1.42151

Abstract

Critical thinking skills are one of the skills needed in the 21st century. In one of the junior high schools in Pasuruan, students' critical thinking skills are low, so they still need improvement. The goal of this research was the creation of a learning media for an educational kit based on PjBLSTEAM that is considered worthy of being tested for its validity, practicality, and effectiveness in training junior high school students' critical thinking skills on water pollution material. The development procedure was based on the ADDIE model (analyze, design, develop, implement, and evaluate) with data collection techniques using interviews, questionnaires, and pretest-posttest questions. Data analysis techniques were applied using qualitative descriptive techniques, percentage analysis, validity tests, practicality, and effectiveness tests from the paired sample Ttest and N-Gain tests. The results of the media and material validation tests were shown to meet very valid criteria. The results from the teachers and students' feedback showed a very practical percentage. The media was considered effective, as evidenced by the results of the paired sample t-test, which indicated a difference in students' critical thinking scores before and after treatment, and the N-Gain test results, which showed a medium bar value. This research indicates that the learning media developed was valid, practical, and effective for training students' critical thinking skills
Co-Authors Aji, Bagus Prasetyo Almira Ayudia Mahsa Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Annur Rofiq Apriliya, Fivit Arianto, Novita Ariska Widya Puspitasari Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cahyaningrum, Intan Kusumawati Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fitri Rachmawati Ayuning Tyas Fitrianingrum, Artwidi Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Hartama, Fadia Rahmadhini Hilwa, Zulafa Alfina Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Kharisma, Tharisya Putri Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Milia, Riska Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Widyastuti, Annisa Tri Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena