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WORKSHOP PEMBUKUAN SEDERHANA KOPERASI PERAJIN BLANGKON MAJU UTAMA SURAKARTA bambang widarno; Hudi Kurniawanto
Adi Widya : Jurnal Pengabdian Masyarakat Vol 4 No 1a (2020): Adi Widya Special Edition
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v4i1a.3868

Koperasi perlu menerapkan akuntabilitas secara tertib dan berkelanjutan berdasarkan prinsip-prinsip koperasi dan pembukuan yang baik agar mendapat kepercayaan dari Anggota. Akuntabilitas meliputi aspek: organisasi dan manajemen, usaha dan pelayanan kepada anggota, dan keuangan. Kegiatan sosialisasi dan pelatihan yang dilakukan Tim Pengabdian Universitas Slamet Riyadi bertujuan untuk membekali Anggota dan Pengelola Koperasi Maju Utama. Jumlah peserta 18 orang dilaksanakan pada Sabtu, 5 Oktober 2019 bertempat di Komplek Masjid H. Inoe, Potrojayan RT 02 RW 06 Serengan, Surakarta. Acara yang berlangsung mulai jam 19.30 – 21.30 WIB, dibuka oleh Ketua Pengurus, acara sosialisasi dengan metode pembelajaran berupa ceramah, diskusi, studi kasus atau Problem Based Learning. Peserta diberi soal pre test dan post test sebagai bahan evaluasi. Hasil pretest dan posttest menunjukkan terdapat peningkatan nilai (skor) dari rata-rata 4,22 menjadi 8,06 sehingga dapat dikatakan bahwa dari yang sebelumnya kurang paham menjadi paham perkoperasian. Peserta cukup antusias, hal ini terlihat dari jumlah peserta yang merespon penjelasan narasumber ada sebanyak 5 orang. Materi sosialisasi pertama oleh Dr. Hudi Kurniawanto, SE, MM. tentang prinsip perkoperasian, dan kedua workshop tentang Pembukuan Koperasi oleh Bambang Widarno, SE., MM..

CORPORATE GOVERNANCE AND CORPORATE RISK DISCLOSURE EVIDENCE FROM MALAYSIA Hudi Kurniawanto
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2020: PROCEEDINGS ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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The main objective of this study is to analyse the impact of corporate governace on the corporate risk disclosure of Malaysian corporations. The research has used quantitative methods, namely, regression testing, in the form of descriptive statistics and multiple regression analysis. The data obtained in this research are analyzed by using the Statistical Product and Service Solutions (SPSS). To answer the study objectives, the researcher analyzes the nonfinancial companies listed on Bursa Malaysia. The results of this study indicate that board size affects corporate risk disclosure, while board independence no affects corporate risk disclosure. It shows that the greater the board size, the better the level of supervision and pressure on management, thus encouraging management to be more transparent corporate risk disclosure. This study can contribute to the government as a reference in the preparation of corporate risk disclosure policies to increase investor confidence in company risk disclosure information produced by public companies. Keywords: Corporate Risk Disclosure, Corporate Governance, Board Size, Board of Independence, Malaysia.

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderating Rizki Novita Damayanti; Hudi Kurniawanto
Transformasi: Journal of Economics and Business Management Vol. 3 No. 3 (2024): September : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i3.1898

The purpose of the following research to see the effect GCG represented in managerial share ownership, institutional share ownership, commissioner size as well as independent commissioners on financial performance in companies with CSR as moderating. The following research is quantitative, the data needed is financial statements of manufacturing companies in bei 2020-2022. data used is secondary. Sampling process uses purposive sampling techniques to obtain sample of 34 companies. Data analysis techniques with multiple linear regression analysis and absolute difference value testing. The results illustrate that managerial ownership and institutional ownership have no significant effect on financial performance in the company, commissioner size has a positive and significant effect on financial performance in company and independent commissioners have a negative and significant effect on financial performance in company. While in absolute difference value test with the results that csr has not been able to moderate the effect of managerial share ownership and institutional share ownership on financial performance in company, but csr can moderate the effect of commissioner size and independent commissioners on financial performance in company.

ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARANGANYAR Lina Dwi Pangesti; Rispantyo; Hudi Kurniawanto
Jurnal Riset Manajemen dan Bisnis Vol. 18 No. 1 (2023): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

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ABSTRACT This study aims to determine the level of effectiveness, growth rate, and contribution of hotel tax, restaurant tax, entertainment tax and advertisement tax to Karanganyar District Original Revenue. This research uses descriptive research with a quantitative approach. The data required is an overview of the Karanganyar Regency Regional Finance Agency, the Organizational Structure of the Karanganyar BKD, the 2018-2022 Budget Realization Report of Karanganyar Regency. Source of data in the form of secondary data and primary data. Data collection techniques with interviews, literature, and documentation. The analysis technique uses effectiveness ratio analysis, growth rate ratio analysis, contribution ratio analysis. Based on the results of the analysis, it can be concluded that the average effectiveness ratio of hotel tax revenue is 120.64%, restaurant tax is 128.12%, entertainment tax is 113.12% and advertisement tax is 121.12%. Which means the taxes are very effective. The average growth rate for hotel taxes is only 15.64%, restaurant taxes are only 14.53%, entertainment taxes are 17.76% and advertisement taxes are 16.26%, which means that these taxes are included in the unsuccessful category. The average hotel tax contribution ratio is 1.66%, restaurant tax ratio is 2.24%, entertainment tax is 0.24% and advertisement tax is 1.16%. A ratio of less than 10% indicates that the tax contributes very little. Keywords: effectiveness, growth rate, contribution, hotel tax, restaurant tax, entertainment tax, advertisement tax, PAD ABSTRAK Penelitian ini bertujuan untuk mengetahui tingkat efektivitas, laju pertumbuhan, dan besar kontribusi pajak hotel, pajak restoran, pajak hiburan dan pajak reklame terhadap Pendapatan Asli Daerah Kabupaten Karanganyar. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Data yang diperlukan adalah gambaran umum Badan Keuangan Daerah Kabupaten Karanganyar, Struktur Organisasi BKD Karanganyar, Laporan Realiasasi Anggaran Tahun 2018-2022 Kabupaten Karanganyar. Sumber data berupa data sekunder dan data primer. Teknik pengumpulan data dengan wawancara, studi pustaka, dan dokumentasi. Teknik analisis menggunakan analisis rasio efektivitas, analisis rasio laju pertumbuhan, analisis rasio kontribusi. Berdasarkan hasil analisis dapat disimpulkan bahwa rata-rata rasio efektivitas penerimaan pajak hotel sebesar 120,64%, pajak restoran mencapai 128,12%, pajak hiburan sebesar 113,12% dan pajak reklame mencapai 121,12%. Yang artinya pajak-pajak tersebut sangat efektif. Besar tingkat pertumbuhan pajak hotel rata-rata hanya mencapai 15,64%, pajak restoran hanya 14,53%, pajak hiburan mencapai 17,76% dan pajak reklame sebesar 16,26% yang artinya pajak-pajak tersebut termasuk dalam kategori tidak berhasil. Rata-rata rasio kontribusi pajak hotel sebesar 1,66%, rasio pajak restoran sebesar 2,24%, pajak hiburan sebesar 0,24% dan pajak reklame sebesar 1,16%. Rasio yang kurang dari 10% menunjukkan pajak tersebut sangat kurang memberikan kontribusi. Kata Kunci: efektivitas, laju pertumbuhan, kontribusi, pajak hotel, pajak restoran, pajak hiburan, pajak reklame, PAD

ANALISIS DETERMINAN YANG MEMPENGARUHI PENINGKATAN PENDAPATAN ASLI DAERAH DARI SEKTOR PARIWISATA DI WILAYAH SOLO RAYA Wibowo, Equeena Tasya Mukti; Hudi Kurniawanto; Aris Eddy Sarwono
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i10.5308

ABSTRAK Kajian dilakukan berdasarkan Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah di Solo Raya Tahun 2017-2021. Penelitian dilakukan dengan tujuan untuk melihat pengaruh dari kunjungan wisatawan lokal, objek wisata, retribusi objek wisata, hunian hotel, dan restoran terhadap peningkatan Pendapatan Asli Daerah di Solo Raya. Jenis data penelitian ini adalah data kuantitatif dan sumber data adalah data sekunder. Populasi yang diambil yaitu dalam laporan realisasi kunjungan wisatawan lokal, obyek wisata, retribusi obyek wisata, hunian hotel, restoran, serta Pendapatan Asli Daerah dari tahun 2017-2021 di Solo Raya dan sampel sebanyak 35 sampel. Pada tahap analisis data menggunakan teknik analisis data yang meliputi Uji Statistik Deskriptif, Analisis Regresi Linear Berganda, Uji Asumi Klasik, dan Uji Hipotesis. Hasil penelitian secara parsial menunjukkan jumlah kunjungan wisatawan lokal memiliki pengaruh positif dan tidak signifikan pada Pendapatan Asli Daerah di Solo Raya, objek wisata memiliki pengaruh negatif dan tidak signifikan pada Pendapatan Asli Daerah di Solo Raya, retribusi objek wisata memiliki pengaruh negatif dan tidak signifikan pada Pendapatan Asli Daerah di Solo Raya, jumlah hunian hotel memiliki pengaruh positif dan tidak signifikan pada Pendapatan Asli Daerah di Solo Raya, jumlah restoran memiliki pengaruh positif dan signifikan pada Pendapatan Asli Daerah di Solo Raya. Sementara itu, hasil penelitian secara simultan menunjukkan kunjungan wisatawan lokal, objek wisata, retribusi objek wisata, hunian hotel dan restoran memiliki pengaruh signifikan pada Pendapatan Asli Daerah di Solo Raya. Kata kunci: Kunjungan Wisatawan Lokal, Objek Wisata, Retribusi Objek Wisata, Hunian Hotel, Restoran, Pendapatan Asli Daerah ABSTRACT The research was conducted based on the Realization Report of the Regional Revenue and Expenditure Budget in Greater Solo for 2017-2021. The research was conducted with the aim of seeing the effect of local tourist visits, tourism objects, tourism object retributions, hotel occupancy, and restaurants on increasing Regional Original Revenue in Solo Raya. This type of research data is quantitative data and the data source is secondary data. The population taken is in the report on the realization of local tourist visits, tourism objects, tourism object retributions, hotel occupancy, restaurants, and Regional Original Revenue from 2017-2021 in Solo Raya and a sample of 35 samples. At the data analysis stage using data analysis techniques which include Descriptive Statistical Test, Multiple Linear Regression Analysis, Classical Asumi Test, and Hypothesis Test. Partial research results show that the number of local tourist visits has a positive and insignificant effect on Regional Original Revenue in Solo Raya, tourism objects have a negative and insignificant effect on Regional Original Revenue in Solo Raya, tourism object retributions have a negative and insignificant effect on Regional Original Revenue in Solo Raya, the number of hotel occupancy has a positive and insignificant effect on Regional Original Revenue in Solo Raya, the number of restaurants has a positive and significant effect on Regional Original Revenue in Solo Raya. Meanwhile, the results of the study simultaneously show that local tourist visits, tourism objects, tourism object retributions, hotel occupancy and restaurants have a significant influence on Regional Original Revenue in Solo Raya. Keyword : Local Tourist Visit, Tourism Objects, Tourism Object Retribution, Hotel Occupancy, Restaurant, Regional Original Revenue

Faktor Determinan Yang Mempengaruhi Kualitas Audit Internal Inspektorat Se-Eks Karesidenan Surakarta Leni Mardayanti; Hudi Kurniawanto
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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The purpose of this research is to determine the significance of the influence of work experience, professional ethics, and time budget pressure on the quality of internal audits with top management support as a moderating variable at the Surakarta Residency Inspectorate. The use of this research is as a consideration for making efforts to improve the quality of internal audits in each regional inspectorate office. The survey method was used in this research by collecting questionnaire data from auditors and P2UPD Inspectorates throughout the Surakarta Residency, which consists of seven inspectorates. The sampling technique used purposive sampling as many as 197 respondents. The data analysis technique uses moderated regression analysis. The research results show that work experience and professional ethics influence internal audit quality significantly positively, while time and budget pressure do not influence internal audit quality. Based on the MRA test on the moderating variable, the results showed that top management support did not moderate each independent variable on the dependent variable.

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN AKTIVITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PARIWISATA, RESTORAN DAN HOTEL YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 Thomas Aquinas Yanuardi Wicaksana; Bambang Widarno; Hudi Kurniawanto
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 3 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i3.12018

The purpose of this article is to test Profitability, Leverage, Liquidity, and Activity against Financial distress. The population in this study are restaurant, hotel and tourism companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 - 2023 which have complete data for these variables. This research uses a purposive sampling method, the type of data used is quantitative data. The total population is 48 Restaurant, Hotel and Tourism companies and the number of samples in the research is 38 Restaurant, Hotel and Tourism companies. The data analysis techniques used in this research were processed and carried out descriptive tests, classical assumption tests, multiple linear regression tests, t tests, F tests and coefficient of determination tests. The results of this research concluded that: first, profitability has a significant positive effect on financial distress in tourism companies, restaurants and hotels. Second, Leverage has a significant positive effect on financial distress in tourism companies, restaurants and hotels. Third, liquidity has a significant negative effect on financial distress in tourism companies, restaurants and hotels. Fourth, activity has a significant negative effect on financial distress in tourism companies, restaurants and hotels. Artikel ini bertujuan untuk menguji Profitabilitas, Leverage, Likuiditas, dan Aktivitas terhadap Financial distress. Populasi pada penelitian ini adalah perusahaan Restoran, Hotel, dan Pariwisata yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 - 2023 yang memiliki kelengkapan data untuk variabel-variabel tersebut. Penelitian ini menggunakan metode purposive sampling, jenis data yang digunakan adalah data kuantitatif. Jumlah populasi 48 perusahaan Restoran, Hotel, dan Pariwisata dan jumlah sampel dalam penelitian menjadi 38 perusahaan Restoran, Hotel, dan Pariwisata. Teknik analisis data yang digunakan pada penelitian ini diolah dengan dan melakukan uji deskriptif, uji asumsi klasik, uji regresi linear berganda, uji t, uji F dan uji koefisien determinasi. Hasil penelitian ini diperoleh kesimpulan bahwa: pertama, Profitabilitas berpengaruh signifikan positif terhadap financial distress pada perusahaan pariwisata, restoran, dan hotel. Kedua, Leverage berpengaruh signifikan positif terhadap financial distress pada perusahaan pariwisata, restoran, dan hotel. Ketiga, Likiuditas berpengaruh signifikan negatif terhadap financial distress pada perusahaan pariwisata, restoran, dan hotel. Keempat, Aktivitas berpengaruh signifikan negatif terhadap financial distress pada perusahaan pariwisata, restoran, dan hotel.

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce Dengan Menggunakan Technology Acceptence Model: (Bukti Empiris pada Pengguna TikTok Shop Mahasiswa Akuntansi Universitas Swasta di Kota Surakarta) Putri Tunggal Dewi; Hudi Kurniawanto
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.8889

Penelitian ini bertujuan untuk menganalisis pengaruh Attitude, Perceived Usefulness, Perceived Risk, Perceived Trust terhadap Penggunaan SIA Berbasis E-commerce. Populasi dalam penelitian ini adalah Mahasiswa Akuntansi Universitas Swasta di Kota Surakarta. Sumber data dari penelitian ini adalah data primer dengan menyebarkan kuesioner. Metode analisis penelitian ini menggunakan statistik deskriptif serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa attitude dan perceived risk berpengaruh positif signifikan, perceived usefullnes berpengaruh negatif signifikan, sedangkan perceived trust berpengaruh positif tidak signifikan

Pengaruh Virtual Account Billing, Payment Transaction, Dan E-Statement Terhadap Pengaplikasian M-Banking Dengan User Friendly Sebagai Variabel Moderasi ( Survei Pengguna M-Banking BNI Mahasiswa UNISRI) Elkana Fitria Sari; Hudi Kurniawanto
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.224

This study aims to analyze the effect of Virtual Account Billing, Payment Transaction, and E-Statement on the application of BNI m-banking, with user friendly as a moderating variable. The population in this study were students of Slamet Riyadi University Surakarta around 7,316 students. The sample in this study used a purposive sampling method and obtained a sample of 181 students. The data analysis techniques used were descriptive analysis, multiple linear regression analysis, t-test, F-test, determination coefficient test (R2), and moderated regression analysis (MRA). The questionnaire in this study was tested for validity and reliability, the results were valid and reliable, and met the classical assumption test. The results of the study with multiple linear regression analysis showed that virtual account billing, payment transactions, and e-statements had a significant positive effect on the application of m-banking by students of Slamet Riyadi University Surakarta. The results of the moderated regression analysis (MRA) show that user friendly does not moderate between virtual account billing and payment transactions on the application of m-banking by students of Slamet Riyadi University Surakarta, but user friendly moderates between e-statement on the application of m-banking by students of Slamet Riyadi University Surakarta

Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan,dan Sosialisasi Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi: Bukti Empiris Pada Kp2kp Wonogiri Reva Evia Noraida; Hudi Kurniawanto
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2321

This study aims to analyze the effect of tax knowledge, tax sanctions, and tax socialization on individual taxpayer compliance. The research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Wonogiri using a quantitative approach. Primary data were collected through questionnaires, and secondary data were obtained from relevant sources. A sample of 100 respondents was selected using a random sampling method. Data analysis was conducted using multiple linear regression techniques processed through SPSS 30. The results indicate that tax knowledge, tax sanctions, and tax socialization have a positive and significant effect on individual taxpayer compliance. These findings suggest that a higher understanding of tax regulations, stricter enforcement of sanctions, and more effective tax socialization efforts lead to greater taxpayer compliance.

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