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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 Wacana, Jurnal Sosial dan Humaniora 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 International Journal of Economics, Business and Accounting Research (IJEBAR) 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 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 Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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 JER Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development STEM Education International
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 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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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

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

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.
MENCIPTAKAN SISTEM DIGITALISASI PENGELOLAAN TRANSAKSI PADA USAHA COFFEE SHOP MELALUI PROGRAM WIRAUSAHA MERDEKA UNIVERSITAS MUHAMMADIYAH SURAKARTA 2023 Putri Sholekhah, Ayu Mandira; Sari, Shinta Permata
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

The Independent Entrepreneurship Program is an opportunity for students as agents of change to contribute in the form of developing creative and innovative business models. This Program is expected to improve the competence and employability of students, especially in business development. One of the businesses that is the attraction and attention in the 2023 independent entrepreneur program at the Univeritas Muhammadiyah Surakarta is the culinary business because this business field is very promising and becomes the basic need of every human being. In fact, in the culinary business most people do not equip themselves in the ability to manage transactions as happened to small and medium businesses in Lignum Coffee & Eatery. Observations and interviews with relevant parties have been conducted to obtain more in-depth information and documentation. The creation of a digital transaction management system by utilizing Microsoft Access software is a solution offered to Lignum Coffee & Eatery partners where the results of this system provide convenience in the process of inputting transactions, managing revenue, and providing an overview of the pace of business sales.
ANALISIS PENENTUAN HARGA POKOK BATIK: TINJAUAN DARI PROGRAM WIRAUSAHA MERDEKA UNIVERSITAS MUHAMMADIYAH SURAKARTA 2023 Salsabilla, Aulia Zahwa; Sari, Shinta Permata
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Wirausaha Merdeka is a program that aims to provide students with the opportunity to learn and develop entrepreneurial skills outside the scope of lectures. The program held at Universitas Muhammadiyah Surakarta focuses on the batik industry, especially PT. Batik Danar Hadi. This Wirausha Program activity focuses on calculating the cost of goods of one of the products which aims to determine the cost of goods in accordance with PT. Batik Danar Hadi. The method developed in this activity involves the planning stage, calculation stage, and evaluation stage. The planning stage includes data collection, classification, and identification of the cost of goods manufactured, the calculation stage involves the analysis of the cost of goods manufactured and the determination of the selling price, while the evaluation stage aims to determine the calculation of the cost of goods manufactured in accordance with the company's criteria. The results of this activity show that determining the cost of goods manufactured using the variable costing method is recommended for PT. Batik Danar Hadi through the review of the Wirausaha Merdeka Program.
MENINGKATKAN TRANSPARANSI: MENGURAI FAKTOR-FAKTOR RISIKO JANGKA PENDEK DALAM VOLUNTARY DISCLOSURE Nurrahmawati, Shafira; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12480

Abstract

Voluntary disclosure is an important topic in Indonesia because of the high level of urgency in increasing transparency. This disclosure is needed to consider future risks that could affect company performance, especially short-term risks. Companies need to take short-term risks in order to deal with uncertainty and persist longer. This research aims to determine the influence of Litigation Risk, Liquidity, and Firm Performance regarding Voluntary Disclosure. This research is a type of quantitative research with using secondary data, namely Annual Reports from property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The total sample is 18 property and real estate companies during the 2019-2022 period. The regression data analysis method used to test hypothesis. The results of this research show that litigation risk and liquidity have an influence on voluntary disclosure, and firm performance has no influence on voluntary disclosure.
PREDIKSI KESULITAN KEUANGAN DITINJAU DARI KONEKSI POLITIK DAN KEBERAGAMAN DEWAN Siswani, Ratih Dwi; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12564

Abstract

Every company strives to maintain its business continuity and avoid bankruptcy. Financial distress are the initial condition of a company experiencing bankruptcy. That condition initiate every company to see factors that can cause financial distress. This research is a type of quantitative research using secondary data, namely the annual report of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The total sample is 57 Consumer Non-Cyclical companies during the period 2020-2022. The regression data analysis methods are used to test hypotheses. The results of this study show that the political connections, board gender diversity, and board national diversity of the council effect the financial distress. However, the board educational diversity and board tenure diversity have no effect on financial distress. Keywords : financial distress, political connections, board educational diversity, board gender diversity, board national diversity, board tenure diversity
MEMPERSIAPKAN RISIKO JANGKA PANJANG UNTUK MENINGKATKAN KUALITAS KINERJA KEUANGAN PADA PERIODE SELANJUTNYA Arianto, Novita; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12568

Abstract

Investments in property and real estate often fail due to immature investment analysis, especially analysis of various long-term risks that may occur, one of which is caused by errors in choosing the type of funding. This condition is definitely essential to be cognizant of in order to minimize potential risks through appropriate risk management and choose the most sensible investment option. The aim of this research is to determine the influence of solvency risk, credit risk and market risk on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research is a type of quantitative research using secondary data. The sampling technique used purposive sampling technique and obtained 69 observation samples. The data analysis method used is multiple linear regression analysis. The research results show solvency risk and market risk have influence on financial performance, while credit risk has insignificant influence on financial performance. Keywords : financial performance, solvency risk, credit risk, market risk
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Aji, Bagus Prasetyo Alif Akbar Subikhi Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Amir Fatahuddin Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Ariani, Ardan Fitri Arianto, Novita Ariska Widya Puspitasari Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azaria, Callista Donna Azizah, Jihan Nur Bambang Suharjito Banu Witono Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Devi, Salma Pretyan Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah 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 Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ika Setiyawati Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Istiqomah Adi Luhung 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 Maysara, Maysara Melaty, Khoirul Putri Milia, Riska Nadjwa Dana Amalia Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Nikmar’ati Khoiriah Ningsih, Suhesti Novia Nurafni Krisyanti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pradiska, Rieka Ayu Pramita Devi Mutia Syarifah Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Rachmawati, Adelia Briliana Annisa Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Ramadhani, Alia Pramudita Ratih Dwi Siswani Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Ruli Eko Rahayu Sabela Nur Fariskya Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Sari, Yasinta Rusiana Hernita Satria Pinandita Satria Pinandita Septiana Anggraini Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Silpian Jian Linia Wati Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar suhartatik suhartatik 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 Yasmin, Samara Zada, Qonita Avena Zulafa Alfina Hilwa