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All Journal Jurnal Bisnis dan Ekonomi Proceeding SENDI_U Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Riset Akuntansi dan Keuangan EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Endang Satyawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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KAJIAN OPTIMALISASI PENILAIAN KINERJA KEUANGAN KOPERASI BERBASIS ASPEK FUNDAMENTAL Satyawati, Endang; Mujiyono, Mujiyono
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.832 KB)

Abstract

Terkait dengan pelayanan simpan pinjam, maka koperasi dalam praktiknya berperan sepertilembaga keuangan nonbank. Kesehatan Koperasi mutlak diperlukan, karena koperasi menerima simpanandana pihak luar (anggota). Kesehatan suatu koperasi dapat diketahui dengan adanya penilaian kinerjakeuangan. Untuk mendukung penilaian kinerja keuangan, maka harus meninggalkan sistem manual menujupenggunaan software akuntansi yang akomodatif. Seperti yang masih terjadi di lapangan yang masihmenggunakan sistem manual dalam pencatatan dan penilaian kinerja keuangan koperasi. Sistem manualmemiliki berbagai kelemahan anatara lain: 1.) lamanya waktu proses pengolahan data, 2.) ketidak akuratandalam perhitungan , 3.) laporan dari hasil pengolahan tidak tepat waktu. Tujuan umum dalam penelitianini, untuk memberikan kontribusi kepada para pelaku bidang usaha koperasi supaya bisa melakukanpenilaian kinerja keuangan dengan cepat, akurat, dan praktis. Tahapan Penelitian ini, meliputi: 1).melakukan identifikasi dan pemetaan sistem penilaian kinerja keuangan koperasi, 2.) menyusun arah modelpengembangan model visualisasi penilaian kinerja keuangan koperasi, 3.) merumuskan modelpengembangan model visualisasi penilaian kinerja keuangan koperasi sekaligus dengan acuan/panduanimplementasinya, 4.) menguji implementasi model pengembangan model visualisasi penilaian kinerjakeuangan koperasi penilaian kinerja keuangan koperasi dan melakukan perbaikan/merevisi model akhirpengembangan bagi koperasi. Luaran penelitian yang menjadi target kami adalah Software Akuntansi untukpenilaian kinerja keuangan, Jurnal ISSN, Jurnal internasional (submit) dan Buku Ajar. TKT Penelitian yangdiusulkan berupa Software Akuntansi Koperasi yang mampu mengakomodasi penyusunan laporan keuangansecara akurat, tepat waktu, dan sekaligus memberikan informasi kinerja keuangan koperasi (kesehatankoperasi.
PENGARUH JENIS PENDIDIKAN DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AUDITOR DAIAIIT SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA Pramesti, Hernawati; Satyawati, Endang
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2007.32.134

Abstract

This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ethical consideration have an efect on positive to auditor behavior in conJlict situationm&e an audit of seen t test (3,001) > t tables (1,70) signifinancy( .0A0 ). Result Ftest that variable mount education and ethical consideration ha,e an effect on positive at a time to auditor behavior in con- Jtict sitwtion make an audit at KAP in Surakarta seen that from F test (109.755) > F Tables (3,32) signijinancy ( .000 ). Conclusion -from analysis of data Hal, Ha2 And Ha3 proven that is mount education and ethical consideration have an effect on positive to auditor behavior in ,.tnflict situation make an audit of at KAP itt Surakarta either through individually and also simultaneously.Keywords : education, ethical consideration and auditor behavior in conflict situation make an audit.
ANALISIS PENGARUH BIAYA BUNGA PINJAMAN TERHADAP LABA BERSIH PERIODE SEBELUM KR ISIS DAN SELAMA KRISIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY Hernawati Pramesti; Endang Satyawati
Jurnal Bisnis dan Ekonomi Vol 14 No 1 (2007): Vol. 14 No. 1 Maret 2011
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.416 KB)

Abstract

This research conducted to look for the empirical evidence the influence of interest expenses of loan to net profit of company of Real Estate and Property period before and during crisis, and look for there is do not it difference of influence of interest expenses of loan to net profit of company of Real Estate and Property period before and during crisis. Hypothesis to be tested by interest expenses of loan have an effect on to net profit of company of Real Estate and Property period before and during crisis and there are difference of influence of interest expenses of loan to net profit of company of Real Estate and Property period before and during crisis. Hypothesis examination in this research use the simple linear regression to see there is or not it independent variable influence to variable dependent and use the test Chow to see this and do not it difference independent variable influence to variable dependent. Result of test of correlation of Pearson Correlations concluded that interest expenses of loan have an effect on positively to net profit of company of Real Estate and Property period before and during crisis. But result test the Chow show no difference of influence of interest expenses of loan to profit of company of Real Estate and Property period before and during crisis. Pursuant to above mentioned analysis result hence suggested to give the boundaries data so that not happened the too high data fluctuation. Need the existence of research searching empirical evidence about how big difference of influence of interest expenses of loan to net profit of company of Real Estate and Property period before and during crisis. Become not only searching this or not it difference but searched how big that difference happened. Keyword: Interest Expenses of Loan, Net Profit and Crisis
Pengaruh Pemahaman Wajib Pajak dan peranan Aparat peryajakan terhadap Kepatuhan wajib Pajak Bumi dan Bangunan di Kota surakarta Magdalena Nany; Endang Satyawati; Ferani Ferani
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.61.167

Abstract

The objective of this research was to give empirical evidence about the fficts of tax payer's lmowledge and tax fficer's rolq on rand and building tar payer's compliance partially. This research was also intended to give empirical evidence obout the effects of tax payerzs knowledge and tax fficer,s roles onland and building tax payer's compliance simultaneously. Data takenfrom 150 respondents were analyzed by multiple regression analysis. The results show that ta'r payer's lonwledge and tax officer's roles partially had significant fficlon land and building tax payer's compliance. The results also show that tax payer's lvtowledge and tav fficer's roles simultaneously had significant ffict. on land and building tax payer's compliance.Keywords : tax payer's lmowledge, tax fficer's roles, tax payer's compliance, land and building tar
PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Endang Satyawati; Mardanung Patmo Cahjono
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.859 KB) | DOI: 10.21460/jrak.2017.131.278

Abstract

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak
Persepsi Akuntan Pendidik dan Akuntan Publik Terhadap Kualifikasi Entry Level Accountant Pramesti, Hernawati; Satyawati, Endang; Pradana, Jules
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 19 No. 1 (2025): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v19i1.740

Abstract

Penelitian ini mengukur perbedaan persepsi antara akuntan pendidik dan akuntan public di Surakarta terhadap kualifikasi entry level accountant yang diukur berdasarkan ketrampilan, karakteristik, pengetahuan dan kecerdasan emotional yang harus dimiliki oleh lulusan jurusan akuntansi. Penelitian menggunakan data primer dengan populasi para akuntan pendidik di Perguruan Tinggi Swasta dan para akuntan publik di Kantor Akuntan Publik di Surakarta. Pengambilan sampel menggunakan 2 tahap yaitu: Cluster Random Sampling dan Purposive Sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji normalitas data dan uji hipotesis independent sample T-Test. Berdasarkan hasil dari hasil uji Independent Sample T-Test untuk pernyataan ketrampilan dan karakteristik tidak terdapat perbedaan persepsi yang signifikan antara akuntan pendidik dengan akuntan public. Kesimpulan selanjutnya menyatakan bahwa pengetahuan dan kecerdasan emotional terdapat perbedaan persepsi yang signifikan antara akuntan pendidik dan akuntan publik di Surakarta
Sosialisasi Literasi Keuangan Digital Melalui Webinar untuk Meningkatkan Pemahaman Mahasiswa Terhadap Pinjaman Online Kuntadi, Yahya Agung; Satyawati, Endang; Asmarawati, Sandra Galuh
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): Vol. 6 No. 1, Oktober 2025
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v6i1.1083

Abstract

The development of financial technology (fintech), especially online loans (pinjol), has provided easy access to financial services, but also poses risks, especially for students who are vulnerable to the trap of illegal pinjol. This study aims to analyze the effectiveness of digital financial literacy socialization activities through the "Pinjol Goes to Campus" webinar in increasing students' understanding and critical attitudes towards online loans. The activity was carried out online on May 21, 2024, presenting experienced speakers from the banking industry and academics. A total of 93 students from Universitas Kristen Teknologi Solo and other universities participated in the webinar. The research method used a quantitative approach with a pre-test and post-test design, as well as qualitative analysis of participant feedback. Data were analyzed using descriptive statistics and the Wilcoxon signed-rank test. The results showed a significant increase in participants' understanding of 14 of the 15 statements analyzed (p-value <0.05), with an average increase in scores ranging from 0.14 to 1.11. Qualitative analysis showed a positive response from participants to the quality of the material, the professionalism of the speakers, and the relevance of the content. The webinar was proven to be effective in increasing students' digital financial literacy. This activity can be a model of educational intervention to prevent students from getting caught up in detrimental online loan practices.
Co-Authors Asmarawati, Sandra Galuh Ferani Ferani Hernawati Pramesti Hernawati Pramesti Kuntadi, Yahya Agung Magdalena Nany Mardanung Patmo Cahjono Mujiyono Mujiyono Pradana, Jules Soetanto, Fitri lndrawati