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All Journal AFRE Accounting Financial Review Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JAMER
Siti Suharni
Universitas Merdeka Madiun
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017) Siti Suharni; Arini Wildaniyati; Dea Andreana
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 8 No. 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.30

Abstract

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.
Penerapan Sistem Informasi Akuntansi Pada Pondok Pesantren Di Kota Madiun Siti Suharni; Syarifah Ratih Kartika Sari
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 8 No. 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.43

Abstract

Accountancy Information System is a system made by human beings consists of components in an organization to accomplish a goal, e.g. presenting information. Therefore, employing information system in pondok pesantren is absolutely necessary. Besides for adding efficiency and effectiveness of financial operational in pesantren, it also helps presenting aiding progress report given. Information resulted by Accountancy Information System holds an essential role. It can be used to monitoring, controlling medium, and managing all activity and financial operational activity of pondok pesantren in order to be running well. This study has general objective, e.g. understanding how good system for pesantren is. While specific objective of this study is understanding design of accountancy information system of Madiun City Boarding School. This study employs descriptive-qualitative approach that aims to describe object of research by collecting data. Data are collected through observation, interview, and documentation. Analysis of this study includes analysis on organizational structure, analysis of document used, and analysis of procedure implemented.
Pendampingan Penyusunan Laporan Keuangan Pada KPRI Karya Praja Bakorwil I Madiun Siti Suharni; Fatchur Rochman
JURNAL DAYA-MAS Vol. 5 No. 1 (2020): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v5i1.36

Abstract

Entity Financial Accounting Standards Without Public Accountability (SAK ETAP) that are used for entities without public accountability. SAK ETAP is an entity that does not have significant public accountability and publishes general purpose financial statements for external users such as owners who are not directly involved in business management, creditors, and credit rating agencies. For this reason, KPRI Karya Praja needs to understand and compile financial reports according to these regulations. The purpose of this community service is to assist the KPRI Karya Praja management in preparing financial reports in accordance with SAK ETAP and the Cooperative Law, namely by providing assistance. The benefit of this assistance is that the KPRI Karya Praja management is expected to understand the presentation and preparation of the correct financial statements in accordance with SAK ETAP and the Cooperative Act. The method used by the socialization of SAK ETAP and the Cooperative Act was continued with assistance in preparing financial statements. The results of this activity provide knowledge and understanding to the administrative, bookkeeping and treasurer sections on the basics of bookkeeping, code adjustments and account classification based on Financial Accounting Standards ETAP and Cooperative Law and provide assistance in the preparation of correct financial statements in accordance with ETAP Financial Statements and Laws. - About Cooperatives. Keywords—: Assistance; Preparation of Financial Statements.
Implikasi Indikator Keuangan Terhadap Tax Avoidance Maya Novitasari; Siti Suharni
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3177

Abstract

This study aims to determine the effect of fixed asset intensity, inventory intensity, advertising, debt, profitability and firm size on tax avoidance. Tax avoidance is proxied into cash ETR (Effective Tax Rate). The sampling technique used was purposive sampling. Data is obtained from secondary data from annual reports of the consumer goods industry sector listed on the Indonesia Stock Exchange from 2013 to 2016. The amount of data obtained is 32 data. Data analysis is done by multiple linear regression. The results of this study are the intensity of fixed assets, the intensity of supply, advertising, debt, profitability, and firm size simultaneously have a significant effect on tax avoidance. Partial Test shows that inventory intensity affects tax avoidance in a positive direction. While the intensity of fixed assets, advertising, debt, profitability and company size does not affect tax avoidance. DOI: https://doi.org/10.26905/afr.v2i1.3177
Pengaruh Intellectual Capital, Islamic Corporate Social Responsibility, dan Islamic Corporate Governance Terhadap Kinerja Perbankan Syariah di Indonesia Periode 2016-2018 Novi Tri Astuti; Siti Suharni
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.919 KB) | DOI: 10.33319/jamer.v1i1.24

Abstract

Abstract— This study aims to examine the influence of Intellectual Capital, Islamic Corporate Social Responsibility, and Islamic Corporate Governance on the Performance of Islamic Banking in Indonesia. Technique in intake of sample use method of purposive sampling. Data obtained from the secondary data is the annual report of 11 Islamic Commercial Banks in Indonesia registered in OJK over a period of years 2016-2018. Data analysis was done with a doble linier regression with SPSS program version 16.00 for windows. The results showed that the variable Intellectual Capital has significantly affect on financial performance of Islamic Banking in Indonesia 2016-2018 Period. While the variables  Islamic Corporate Social Responsibility and Islamic Corporate Governance is no significantly affect on financial performamce.of Islamic Banking in Indonesia 2016-2018 Period. Keywords—: Intellectual Capital; Islamic Corporate Social Responsibility; Islamic Corporate Governance; Performance of Islamic Banking.
Analisis Penilaian Kinerja Pada Dinas Perumahan Rakyat dan Kawasan Permukiman (Perkim) Kota Madiun Terhadap Akuntabilitas Publik Tahun 2017 - 2020 Herry Purnomo; Siti Suharni; Erry Sari
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.386 KB) | DOI: 10.33319/jamer.v3i2.86

Abstract

The objectives of the research are (1). Determine the effect of the stakeholders perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (2). Determine the effect of the customer's perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (3). Determine the effect of the internal business process perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (4) Determine the effect of innovation and growth perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; and (5). All perspective of balanced scorecard on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020. This type of research is a quantitative research. Data collection techniques using questionnaires and documentation. The analysis technique uses multiple linear regression. The results of the research analysis obtained indicate that (1). There is a significant influence on the financial perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (2). There is a significant influence on the customer's perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020; (3). There is a significant effect on internal business process perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020, and (4). There is a significant influence on the perspective of innovation and business growth on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020.
PENGARUH KEJELASAN SASARAN ANGGARAN, TRANSPARANSI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH: Studi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Magetan Rengganis Puspita Saharani; Siti Suharni
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.101

Abstract

The research aimed to examine the effect of clarity budget target, transparency and quality of human resources on the accountability of government institutions performance. The research was quantitative. The data collection techniques in this research used questionnaire directly to the respondents. Sampling method in this research using purposive sampling with a total of 50 respondents in 10 local government organizations in Magetan Regency. The data analysis was performed using multiple linear regressions analysis model with SPSS program 25 version for windows. The research of hypothesis showed that the independent variable clarity of budget target is 0,047, the independent variable transparency is 0,000, the independent variable quality of human resources is 0,244 and the adjusted R Square showed a value of 0,622 or 62,2%. The research result showed that clarity of budget target had a positive effect on accountability of government institutions performance, transparency had a positive effect on accountability of government institutions performance, and quality of human resources had a negative effect on accountability of government institutions performance.
PENGARUH SIKAP, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, PENGETAHUAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS DI KECAMATAN SARADAN KABUPATEN MADIUN) Nurhana Nurhana; Siti Suharni; Arini Wildaniyati
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.107

Abstract

This study aims to examine the effect of attitude, taxpayer awareness, service quality, tax knowledge and tax socialization on taxpayer compliance in paying land and building taxes. This type of research is quantitative research. Data collection techniques in this study used questionnaires directly to respondents. The sampling method in this study used purposive sampling with a total of 100 respondents in 10 (ten) villages in Saradan District. Data analysis was performed using multiple linear regression analysis using the SPSS (Statistical Product and Service Solution) version 25 for windows program. The results of the research hypothesis show that the independent variable of taxpayer attitude is 0,000, the independent variable is taxpayer awareness of 0,592, the independent variable of service quality is 0,259, the independent variable of taxation knowledge is 0,823, the independent variable of tax socialization is 0,000 and Adjusted R Square shows a value of 0,793 or 79,3%. The results of this study indicate that the attitude of taxpayers has an effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, service quality has no effect on taxpayer compliance, tax knowledge has no effect on taxpayer compliance, and tax socialization has an effect on taxpayer compliance.
Co-Authors Arini Wildaniyati Dea Andreana Erry Sari Fatchur Rochman Herry Purnomo Maya Novitasari Novi Tri Astuti Nurhana Nurhana Rengganis Puspita Saharani Syarifah Ratih Kartika Sari