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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 Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) 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 ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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 Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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MODEL ALTMAN (Z-SCORE) UNTUK MEMPREDIKSI FINANCIAL DISTRESS: PENERAPAN GOOD CORPORATE GOVERNANCE DI INDONESIA Setiawan, Salsabil Faddhila Putri; Sari, Shinta Permata
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

The Indonesia Stock Exchange (IDX) recorded that the primary consumer goods sector weakened by 7.43% until August 2021 compared to the consumer and non-primary raw goods sectors. The use of good corporate governance principles can improve company performance both in normal and post-crisis conditions. This study aims to determine the effect of board size, board independence, board of directors, and audit committee on financial distress in consumer non-cyclicals sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely annual reports and audited financial statements. The sampling technique used is a purposive sampling technique with a total sample of 107 data during the 2020-2022 period. The data analysis used in this research is multiple linear regression analysis. The results showed that board size and board of directors affect financial stress. Meanwhile, the independence board and audit committee do not affect financial distress.
PREDIKSI KEPUTUSAN INVESTASI DARI GRAFIK CANDLESTICK DENGAN MENGGUNAKAN INDIKATOR TEKNIKAL (Studi Pada Indeks Kompas100 Periode 2020-2022) Puspitasari, Ariska Widya; Sari, Shinta Permata
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Share prices will continue to experience up and down movements according to supply and demand. Therefore, investors need to carry out analysis before making investment decisions. This research aims to determine the effect of technical analysis on investment decisions. This research is quantitative research using secondary data obtained from candlestick charts on the tradingview website. The population in the research are companies whose shares are listed on the Kompas100 index for the 2020-2022 period. The sampling technique used is purposive sampling with a total sample of 142 companies. The analysis method in this research is multinomial logistic regression using SPSS version 25 application program. The research results show that Moving Average Convergence Divergence (MACD), Relative Strength Index (RSI), Bollinger Band (BB), and Parabolic SAR (PSAR) have an effect on investment decisions.
KESIAPAN IBU KOTA NUSANTARA (IKN): TINJAUAN PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR Rahmalia, Nafisah Zulaikha; Sari, Shinta Permata; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to determine the effect of original income regions, general allocation funds, special allocation funds and profit sharing funds on capital expenditure of the East Kalimantan Provincial Government in 2018-2022. The method used in this study is quantitative method. The sample in this study consisted of 10 regencies/cities of East Kalimantan province. The data used is secondary data taken from the Budget Realization Report in 2018-2022 through the DJP website of the Indonesia Ministry of Finance. The results show that: (1) Local original income has effect on capital expenditure, (2) general allocation fund has effect on capital expenditure, (3) special allocation fund has no effect on expenditure capital, and (4) the profit sharing fund has effect on capital expenditure. It can be interpreted that local governments are getting better at managing its regional finances in preparing to become the capital of the archipelago.
MEMPERSIAPKAN RISIKO JANGKA PENDEK PERUSAHAAN PROPERTI DAN REAL ESTAT UNTUK MENINGKATKAN KUALITAS KINERJA KEUANGAN BERKELANJUTAN Kharisma, Tharisya Putri; Sari, Shinta Permata; Kristiyanti, LMS.
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Financial performance is an analysis used to determine the success of a company from various activities. Every economic activity will be inseparable from risk. This study examines the effect of short-term corporate risk on financial performance. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. The samples used in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. Based on the purposive sampling method, 83 samples are obtained that met the predetermined criteria. The type of data used is secondary data. The hypothesis in this study is tested using multiple regression analysis. Based on the results of multiple linear regression analysis, this study concludes that leverage risk, liquidity risk, and credit risk have effect on financial performance.
Analisis Dan Visualisasi Data Penjualan Menggunakan Exploratory Data Analysis dan K-Means Clustering Sari, Shinta Permata; Putri, Raissa Amanda
Jurnal Sistem Komputer dan Informatika (JSON) Vol. 5 No. 2 (2023): Desember 2023
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/json.v5i2.7180

Abstract

Many innovations in the retail sector are closely related to digitalization and technological advances. The value of sales data is increasing as a resource for businesses in today's digital era. Sales data consists of details about the items sold, the clients they serve, sales patterns, and other elements that influence how well a business operates. However, effectively handling and understanding vast and complex sales data can be difficult and confusing. So with this problem the author will determine the annual sales level of the products that are most widely marketed by applying Exploratory Data Analysis (EDA) and the K-Means Clustering Algorithm, the method used is to determine the sales level based on the attributes used, the sales level will later be divided into 3, namely clusters 1 is high, cluster 2 is medium and cluster 3 is low. Based on the results of the EDA and K-Means methods, the results of a sales comparison for 4 years have a average value, indicating that sales in 2019 have large average values between 2020, 2021 and 2022. From the visualization results it can be concluded that there are 27 products in the cluster-1 category, 10 products in the cluster-2 category, and 5 products in the cluster-3 category.
TINJAUAN TENTANG FIRM SIZE, ENVIRONMENTAL PERFORMANCE, DAN VOLUNTARY DISCLOSURE TERHADAP NILAI PERUSAHAAN: STUDI KASUS PADA PERUSAHAAN IDX-IC SEKTOR ENERGI Milia, Riska; Sari, Shinta Permata
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2048

Abstract

ABSTRAK Nilai perusahaan tercemin dalam persepsi investor terhadap kemampuan perusahaan dalam mengelola sumber daya, yang dapat dilihat dari harga saham perusahaan pada akhir tahun. Penelitian terhadap nilai perusahaan penting karena berkaitan dengan tujuan jangka panjang perusahaan, yakni memastikan keberlanjutan operasionalnya. Penelitian ini bertujuan untuk mengetahui pengaruh firm size, environmental performance, dan voluntary disclosure terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel dalam penelitian ini adalah perusahaan IDX-IC sektor energi pada tahun 2018-2022 yang diambil dengan menggunkan teknik purposive sampling dan diperoleh 19 sampel dengan 95 observasi. Penelitian ini menggunakan metode analisis regresi dengan tingkat signifikansi 5%. Penelitian ini menyimpulkan bahwa firm size dan voluntary disclosure berpengaruh terhadap nilai perusahaan, sedangkan environmental performance tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: nilai perusahaan, firm size, environmental performance, voluntary disclosureABSTRACTFirm value is reflected in investors perceptions of the company’s ability to manage resources, which can be seen from the company’s share price at the end of the year. Research on firm value is important because it is related to the company’s long-term goals, namely ensuring the sustainably of its operations. This research aims to examine the effect of firm size, environmental performance, and voluntary disclosure on firm value. The population are companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample is the IDX-IC energy sector companies in the 2018-2022 period which are taken using purposive sampling technique and obtained 19 samples with 95 observations. This research uses regression analysis methods with a significance level of 5%. The research concludes that firm size and voluntary disclosure have effect on firm value, while environmental performance has no significant effect on firm value.Keywords: firm value, firm size, environmental performance, voluntary disclosure.
Analysis of Factors that Influence the Interest of Accounting Students Following Accounting Professional Education Rosyadi, Rozi Irfan; Sari, Shinta Permata
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2018: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.2310

Abstract

This study aims to analyze the factors that influence the interest of accounting students to participate in Accounting Professional Education (PPAk) at Universitas Muhammadiyah Surakarta (UMS) and Universitas Sebelas Maret Surakarta (UNS). There are seven factors tested in this study: social motivation, career motivation, economic motivation, bachelor degree motivation, motivation to seek knowledge, quality motivation and education costs. The population in this study are undergradute accounting students in 2015-2016 of accounting departement at UMS and UNS. The sample collection method uses convenience sampling technique. Data collected by giving questioner to 286 respondents. The results of this study indicate that economic motivation, career motivation and social motivation affect the accounting students’ attitudes to follow PPAk. While bachelor degree motivation, motivation to seek knowledge, quality motivation, and education costs have no significant effect on the interests of accounting students following the PPAk.
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.
PEMANFAATAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN MELALUI PROGRAM WIRAUSAHA MERDEKA UNIVERSITAS MUHAMMADIYAH SURAKARTA 2023 Syarifah, Pramita Devi Mutia; Sari, Shinta Permata
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Entrepreneurship has an important role in the economic growth of a country. Universitas Muhammadiyah Surakarta’ Independent Entrepreneurship Program is one of the programs organized by the government with the hope of being able to help the growth of Micro, Small and Medium Enterprises in Indonesia, especially the Natureline business. Natureline has problems related to instability in product sales. This Independent Entrepreneurship Program activity aims to find out the stages of effective use of digital marketing in purchasing decisions. The method developed in this activity is through the preparation stage, implementation stage and evaluation stage. The preparation stage is the interview activity and determining the target market, the implementation stage is the digital platform identification stage, and the evaluation stage is the digital platform development and promotion stage. The results of this activity are the development of digital platforms in the form of social media and marketplaces as well as the development of Natureline business promotions. Through the Independent Entrepreneurship Program, it turns out that it can provide solutions to partner problems which are expected to contribute to sales of Natureline products and improve purchasing decisions for customers and potential customers who buy Natureline products.
Co-Authors Adhilla Harumningtyas Adinda Salsabila Aji, Bagus Prasetyo Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Arianto, Novita Ariska Widya Puspitasari Arsyi Dela Fatmawati Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Fania Maulida Pangesti Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Hermawan, Aulia Chatur Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Jihan Nur Azizah Kharisma, Tharisya Putri Khusnul Khotimah Lestari, Dinda Fitri Novia 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 Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan 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, Hanifah Yaffa Eka Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Restu Aurelia Purbaningsih Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Setiyaningrum, Dinar Kurnia 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 Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena Zulafa Alfina Hilwa