Article Per Year (5 Year)
p-Index From 2020 - 2025
2.17
P-Index
This Author published in this journals
All Journal Jurnal STIE Semarang (Edisi Elektronik) International Journal of Economics, Business and Accounting Research (IJEBAR) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Management Analysis Journal
Sri Wiranti Setiyanti
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS, SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Amor Sofandi Aprilliant; Sri Wiranti Setiyanti; Edy Susanto; Marhamah Marhamah
JURNAL STIE SEMARANG Vol 12 No 1 (2020): Volume 12 No 1 Edisi Februari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i1.393

Abstract

This study aims to determine the effect of company size, profitability, solvency and auditor opinion on audit delay, and to determine the ability of company size to moderate the effect of profitability, solvency and auditor opinion on audit delay. This research is a quantitative study, with the study population being mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique using purposive sampling technique obtained samples of 29 companies. Data collection uses the documentation method, with analysis techniques using multiple linear regression. The results of the study at the significance level of 5% indicate that: 1) profitability has no significant effect on audit delay, 2) solvency has a significant effect on audit delay, 3) auditor's opinion has no significant effect on audit delay, 4) company size has a significant effect on audit delay, 5) company size does not strengthen and weakens the effect of profitability on audit delay, 6) firm size does not strengthen and weaken the effect of solvency on audit delay, 7) firm size does not strengthen and weaken the influence of auditor opinion on audit delay.
ANALISIS KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ardhyatama, Airlangga; Widyartati, Penta; Setiyanti, Sri Wiranti; Suryatama, Fajar
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.197

Abstract

Abstract. The research background is due to the failure to achieve the annual motor vehicle tax realization target. The aim of this research is to determine the influence of taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance at the Semarang Regency Samsat Office. The population of this research is all motor vehicle taxpayers in the jurisdiction of Semarang Regency totaling 559,805. The sample using the Slovin formula was 100. The data collection method used a questionnaire. The data analysis method used is multiple linear regression analysis, hypothesis testing, coefficient of determination test. The research results show that taxpayer awareness has a significant effect on taxpayer compliance and tax sanctions do not have a significant effect on taxpayer compliance. It is recommended that Semarang Regency Samsat further strengthen taxpayer awareness by providing good service to taxpayers. Increasing the quality and quantity of services is expected to increase satisfaction with taxpayers as customers thereby increasing taxpayer compliance. By increasing taxpayer compliance it will of course be easier to achieve the specified tax targets. Keyword: Taxpayer awareness, tax sanctions, taxpayer compliance
ANALISIS PENGARUH INFORMASI ARUS KAS, LABA KOTOR, UKURAN PERUSAHAAN, RETURN ON ASSET (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM Setiyanti, Sri Wiranti; Heridiansyah, Jefri; Zai, Aliyanus
JURNAL STIE SEMARANG Vol 16 No 2 (2024): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i2.714

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh informasi arus kas operasi, arus kas investasi, arus kas pendanaan, laba kotor, ukuran perusahaan, Retun On Asset (ROA), dan Debt to Equity Ratio (DER) terhadap return saham pada perusahaan yang masuk dalam daftar LQ45 di Bursa Efek Indonesia tahun 2018-2022.Teknik sampling yang digunakan adalah purposive sampling dengan sampel 21 perusahaan. Jenis data yang digunakan adalah data sekunder. Pengumpulan data dengan dokumentasi menggunakan media cetak. Analisis data menggunakan statistik deskriptif, uji asumsi klasik dan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa arus kas operasi, arus kas investasi, arus kas pendanaan, laba kotor, ukuran perusahaan, Retun On Asset (ROA), dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap return saham dengan nilai signifikan > 0,05.
ANALISIS KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ardhyatama, Airlangga; Widyartati, Penta; Setiyanti, Sri Wiranti; Suryatama, Fajar
JURNAL STIE SEMARANG Vol 16 No 2 (2024): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i2.734

Abstract

The Role of Motivation in Mediating Work Design and Organizational Culture on Village Apparatus Performance Marlina Kusumawati; Jefri Heridiansyah; Theresia Susetyarsi; Sri Wiranti Setiyanti; Prabowo, Catur
Management Analysis Journal Vol. 13 No. 4 (2024): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v13i4.15946

Abstract

The research objective is to analyze the effect of work design, organizational culture and work motivation on the performance of village officials; analyze the effect of work design and organizational culture on work motivation; analyze the effect of work design on the performance of village apparatus through work motivation; analyze the effect of organizational culture on the performance of village apparatus through work motivation. The population of this study were all village officials in the Wirosari District, Grobogan Regency, with BUMDES management activities not running, namely 63 village officials from a number of 9 villages. The sampling technique uses a saturated sample. Therefore, the number of samples taken was also 63 village officials. Data analysis techniques using smartpls. The results of the study found that all hypotheses had a positive and significant direct effect, except for work design on facilitator performance. In the mediation hypothesis, work motivation is able to mediate the influence of work design and the performance of village apparatus, but is unable to mediate the influence of organizational culture and the performance of village apparatus.
The Effect of Halal Supplier Service Quality and Staff Preparedness to Embrace Halal Technology on Halal Logistics Performance Jefri Heridiansyah; Wahyudi; Theresia Susetyarsi; Sri Wiranti Setiyanti; Prabowo, Catur
Management Analysis Journal Vol. 13 No. 3 (2024): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v13i3.18889

Abstract

This study explores the association between employee preparedness to adopt technology in halal retailing and manufacturing industries, and halal supplier service quality on halal logistics performance. In this study, quantitative research was undertaken by gathering random sample data from 300 respondents working in Indonesian halal industries and suppliers. Inter-correlation analysis with SmartPLS was utilized to examine the extent to which employees' preparedness to accept technology in the halal retailing and manufacturing industries, as well as the quality of halal service suppliers, influence halal logistics performance. The findings of this study show that the willingness to employ technology in the retail halal business, as well as the quality of halal service suppliers, have a substantial impact on halal logistics performance. Meanwhile, technology readiness in the halal sector has a major influence on halal logistics performance. 
PENGARUH BUDAYA ORGANISASI, KEPUASAN KERJA DAN KEADILAN ORGANISASI TERHADAP KOMITMEN ORGANISASI PADA PEGAWAI KELURAHAN DI KECAMATAN GAJAHMUNGKUR SEMARANG Heridiansyah, Jefri; Susetyarsi, Theresia; Setiyanti, Sri Wiranti; Meilinda, Amalia Dity
JURNAL STIE SEMARANG Vol 16 No 3 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i3.739

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Budaya Organisasi, Kepuasan Kerja dan Keadilan Organisasi terhadap Komitmen Organisasi. Variabel Budaya Organisasi tidak berpengaruh terhadap Komitmen Organisasi diperoleh koefisien regresi arah positif dengan t hitung 1.862 < 1.980 dengan nilai signifikansi sebesar 0,068 > 0,05. Kepuasan Kerja berpengaruh positif dan signifikan terhadap Komitmen Organisasi diperoleh koefisien regresi arah positif dengan t hitung 2.418 > 1.980 dengan nilai signifikansi sebesar 0,019 < 0,05. Keadilan Organisasi tidak berpengaruh terhadap Komitmen Organisasi diperoleh koefisien regresi arah positif dengan t hitung 1.227 < 1.980 dengan nilai signifikansi sebesar 0,225 > 0,05. Hasil pengujian kelayakan model dengan tingkat signifikan adalah 0,000 < 0,05, artinya model merupakan model yang layak atau fit untuk digunakan. Nilai Adj R2 diperoleh sebesar 0,256 yang artinya 25.6 % Komitmen organisasi dapat dijelaskan oleh variabel Budaya organisasi, Kepuasan kerja dan Keadilan organisasi, sedangkan sisanya dipengaruhi oleh variabel lain diluar model penelitian ini
THE EFFECT OF EXTRINSIC MOTIVATION, BURNOUT AND ORGANIZATIONAL COMMITMENT ON THE WORK PRODUCTIVITY OF PT. DELTA WORLD TEXTILE CLOTHING DEMAK REGENCY Sukarsono, Sukarsono; Setiyanti, Sri Wiranti; Natoil, Natoil
JURNAL STIE SEMARANG Vol 17 No 1 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i1.796

Abstract

Produktivitas kerja merupakan kemampuan individu dalam menyelesaikan tugasnya secara optimal. Banyak faktor yang dapat mempengaruhi produktivitas kerja seperti motivasi ekstrinsik, burnout dan komitmen organisasi. Objek penelitian ini berada di PT Delta Dunia Sandang Tekstil Kabupaten Demak. Hal ini menjadi indikasi bahwa beberapa bidang yang ditangani karyawan tidak mencapai target yang telah ditetapkan. Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi ekstrinsik, burnout dan komitmen organisasi terhadap produktivitas kerja karyawan PT. Delta Dunia Sandang Tekstil Kabupaten Demak. Populasi penelitian ini adalah karyawan PT. Delta Dunia Sandang Tekstil Kabupaten Demak yang berjumlah 147 orang. Sampel yang diambil sebanyak 60 orang. Data penelitian ini diperoleh dengan cara menyebarkan kuesioner (Google Form). Data diolah dengan menggunakan analisis regresi berganda, uji hipotesis (uji t dan uji F) dan koefisien determinasi (R2).Hasil penelitian menunjukkan bahwa motivasi ekstrinsik, burnout dan komitmen organisasi berpengaruh signifikan terhadap produktivitas kerja. Saran yang harus dilakukan oleh PT. Delta Dunia Sandang Tekstil Kabupaten Demak yaitu: 1) Pada variabel motivasi ekstrinsik hendaknya dibuat kebijakan yang dapat lebih memotivasi karyawan. 2) Pada variabel burnout hendaknya apabila karyawan mendapatkan pekerjaan tambahan hendaknya diberikan waktu istirahat yang lebih panjang. 3) Pada variabel komitmen organisasi hendaknya ikatan emosional antara karyawan dengan instansi ditingkatkan seperti dengan melibatkan karyawan dalam berbagai kegiatan instansi termasuk dalam pengambilan keputusan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2018-2022 Setiyanti, Sri Wiranti; Heridiansyah, Jefri; Janah, Rondatul
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.810

Abstract

Ketepatan waktu pelaporan keuangan merupakan suatu kewajiban bagi setiap perusahaan. Semakin tepat waktu laporan keuangan disampaikan, maka informasi yang disajikan akan semakin bermanfaat bagi para pemakainya dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel solvabilitas, likuiditas, profitabilitas, dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di BEI tahun 2018-2022 sejumlah 57 perusahaan. Pengambilan sampel menggunakan metode purposive sampling yaitu pemilihan sampel dengan menggunakan pertimbangan tertentu dan diperoleh 19 perusahaan. Variabel dalam penelitian ini yaitu ketepatan waktu, solvabilitas, likuiditas, profitabilitas, dan ukuran perusahaan. Variabel tersebut kemudian diuji dengan menggunakan regresi logistic. Hasil penelitian mengidentifikasi bahwa solvabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,398 > 0,05. Likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,332 > 0,05. Profitabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,670 > 0,05. Dan ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan dengan nilai sig sebesar 0,739 > 0,05. Dengan koefisien determinan sebesar 0,229. Untuk penelitian selanjutnya disarankan memperluas objek penelitian, yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia, serta menambah variabel lain misalnya umur perusahaan, reputasi KAP, dan opini auditor agar hasil penelitian lebih bervariasi dan mampu menjelaskan variabel lain yang tidak dapat dijelaskan variabel independen pada penelitian ini.
THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON THE QUALITY OF ACCOUNTING INFORMATION IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2017 – 2020 Prasetyawati, Adelia Ika; Setiyanti, Sri Wiranti; Novandalina, Arini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10772

Abstract

ABSTRACT The implementation of IFRS-based accounting standards emphasizes more informative financial report disclosure which will improve the quality of the company's financial reports. Improving the quality of financial reports is demonstrated by increasing the quality of the accounting information reported. The quality of accounting information in this research uses the value relevance of information and the reliability of accounting information. The aim of this research is to test whether IFRS has an effect on the value relevance of accounting information and the reliability of accounting information in manufacturing companies. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2020 period. There are 164 manufacturing companies registered on the IDX. The sampling technique in this research used a purposive sampling method. There were 25 companies that met the sample criteria so that the total observations were 100 company data. The variable in this research is the quality of accounting information which is proxied by relevance and reliability as the dependent variable, and the independent variable is the adoption of International Financial Reporting Standards (IFRS). The IFRS adoption variable in this research uses a dummy variable. Data collection was carried out by observing the financial report data of manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. Data analysis was carried out using classic assumption tests and hypothesis testing using simple linear regression. The results of the relevance test on IFRS adoption show that the significance value of the hypothesis test on the relevance of the IFRS adoption value is 0.046. It can be concluded that the relevance of the profit value has a positive influence, while on the reliability of the IFRS adoption value it is 032, which means that the value reliability has a positive influence. Then the coefficient of determination test value or R Square Relevance is 0.339, which means that 33.9% of the relevance of the information value is influenced by IFRS adoption, and the value of the coefficient of determination or R Square Reliability is 0.331, which means that 33.1% of the reliability of the information value is influenced by adoption. So it can be concluded that the relevance of the value of accounting information and the reliability of the value of information on IFRS adoption are full and have a positive influence. For further research, it is recommended to add a longer research period with the latest year so that more samples are taken, consider adding research variables so that the composition of the quality of accounting information is more complete and detailed. Keywords: IFRS, Relevance, Reliability, Quality of Accounting Information Value, Information Value
Co-Authors Amor Sofandi Aprilliant Ardhyatama, Airlangga Arini Novandalina Cahyadi, Puas Catur Prabowo Dwi Prawani SR Edy Susanto Fajar Suryatama Fitri Apriliasari Janah, Rondatul jefri Heridiansyah Marhamah Marhamah Marlina Kusumawati Meilinda, Amalia Dity Natoil, Natoil Prasetyawati, Adelia Ika Puas Cahyadi Sujadi Sujadi Sukarsono Sukarsono Th Susetyarsi Theresia Susetyarsi WAHYUDI Warno Warno Widyartati, Penta Zai, Aliyanus Zumrotun Nafiah