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OTOMATISASI GREEN HOUSE DAN PENERAPAN GREEN ACCOUNTING PADA KWT NANDUR SEDEKAH GUNGUNGPATI SEMARANG Gregorius Nasiansenus Masdjojo; Titiek Suwarti; Antono Adhi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.19654

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan pada Kelompok Wanita Tani (KWT) Nandur Sedekah Gunungpati Kota Semarang. Ada dua masalah yang dihadapi oleh KWT ini yaitu borosnya biaya operasional karena beban listrik meningkat akibat mengalirkan air untuk penyiraman tanaman menggunakan listrik rumah tangga. Kemudian masalah prioritas kedua adalah masih belum optimalnya pencatatan keuangan KWT ini. Tujuan dari PKM ini adalah memberikan bantuan teknologi tepat guna dengan metode otomatisasi green house hidroponik dengan listrik Pembangkit Tenaga Surya (PLTS). Kemudian tujuan yang kedua adalah memberikan pelatihan pembukuan dengan konsep green accounting. Metode yang digunakan adalah pemberian bantuan teknologi tepat guna untuk mengatasi persoalan pertama. Sedangkan untuk mengatasi permasalahan yang kedua dilakukan dengan cara memberi pelatihan tentang pencatatan keuangan dengan konsep green accounting yang didukung oleh sistem sederhana berbasis MS.Excell. Hasil yang didapatkan adalah meningkatnya semangat para anggota KWT Nandur Sedekah untuk melanjutkan kegiatan produksi sayur mayor. Kemudian para pengurus merasakan ada peningkatan pengetahuan dan ketrampilan tentang pencatatan keuangan sesuai prinsip-prinsip akutansi yang baik khususnya berdasarkan konsep green accounting.
OTOMATISASI GREEN HOUSE DAN PENERAPAN GREEN ACCOUNTING PADA KWT NANDUR SEDEKAH GUNUNGPATI SEMARANG Gregorius Nasiansenus Masdjojo; Titiek Suwarti; Antono Adhi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.21625

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan pada Kelompok Wanita Tani (KWT) Nandur Sedekah Gunungpati Kota Semarang. Ada dua masalah yang dihadapi oleh KWT ini yaitu borosnya biaya operasional karena beban listrik meningkat akibat mengalirkan air untuk penyiraman tanaman menggunakan listrik rumah tangga. Kemudian masalah prioritas kedua adalah masih belum optimalnya pencatatan keuangan KWT ini. Tujuan dari PKM ini adalah memberikan bantuan teknologi tepat guna dengan metode otomatisasi green house hidroponik dengan listrik Pembangkit Tenaga Surya (PLTS). Kemudian tujuan yang kedua adalah memberikan pelatihan pembukuan dengan konsep green accounting. Metode yang digunakan adalah pemberian bantuan teknologi tepat guna untuk mengatasi persoalan pertama. Sedangkan untuk mengatasi permasalahan yang kedua dilakukan dengan cara memberi pelatihan tentang pencatatan keuangan dengan konsep green accounting yang didukung oleh sistem sederhana berbasis MS.Excell. Hasil yang didapatkan adalah meningkatnya semangat para anggota KWT Nandur Sedekah untuk melanjutkan kegiatan produksi sayur mayor. Kemudian para pengurus merasakan ada peningkatan pengetahuan dan ketrampilan tentang pencatatan keuangan sesuai prinsip-prinsip akutansi yang baik khususnya berdasarkan konsep green accounting.
THE EFFECT OF MANAGERIAL OWNERSHIP, BONUS COMPENSATION, FIRM SIZE, AND PROFITABILITY ON EARNING MANAGEMENT Mohamad Waliyya Amananto; Titiek Suwarti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 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.v7i3.11265

Abstract

This study intends to determine the effect of Managerial Ownership, Bonus Compensation, Firm Size, and Profitability on Earning Management for manufacturing sector companies that are listed on the Indonesia Stock Exchange in 2020-2022. The population in this study is manufacturing sector companies listed on Indonesia Stock Exchange in 2020-2022. The technique of sampling in this study is purposive sampling. The total number of companies as samples is 45 and the total number of data samples for 3-year observation is 135. The analysis technique used in this study is multiple linear analysis with an SPSS application. The result of this study is Managerial Ownership, Bonus Compensation, Firm Size, and Profitability simultaneously affect Earning Management. Partially, Managerial Ownership affects Earning Management in the negative direction, Bonus Compensation affects Earning Management in the negative direction, Firm Size does not affect Earning Management, and Profitability does not affect Earning Management. Keywords: Managerial Ownership, Bonus Compensation, Firm Size, Profitability, and Earning Management
ANALISIS PENGARUH DER, ROA, LDR DAN TATO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN Khasanah, Uswatun; Titiek Suwarti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.435 KB) | DOI: 10.32670/fairvalue.v4i6.1032

Abstract

Stock prices can fluctuate, this happens because of the mechanism of demand and supply between stock buyers and stock sellers on the stock exchange. This study aims to analyze the factors that influence stock prices, namely DER, ROA, LDR and TATO. This research was conducted on banking companies listed on the IDX from 2017 to 2020. The sampling method used the purposive sampling method with a sample of 36 banks. Test to see the effect using multiple linear regression analysis. The results showed that DER had a significant positive effect on stock prices. ROA has a significant positive effect on stock prices. LDR has a significant positive effect on stock prices and TATO has a significant positive effect on stock prices. The magnitude of the influence of each variable is greatest in the ROA variable of 21982.831, followed by the TATO variable 13101.994, LDR 581.380 and the smallest variable DER 96.568. Adjusted R Square value of 0.439 or 43.9% means that the variables DER, ROA, LDR and TATO are able to provide an overview of stock price changes of 43.9% and the remaining 56.1% is influenced by other variables outside the study.
Pengaruh likuiditas,aktivitas, leverage dan ukuran perusahaan terhadap return on assets pada perusahaan manufaktur yang terdaftar di bei tahun 2019-2021 Oktavia, Martha; Titiek, Suwarti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.217 KB) | DOI: 10.32670/fairvalue.v5i1.1944

Abstract

Return On Asset is a ratio used to measure/show the results (return) on the number of assets used in the company. The preparation of this study aims to examine and analyze the effect of liquidity, activity, leverage and firm size on Return On Assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The population used in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study uses descriptive and quantitative statistical methods. Researchers took samples using purposive sampling. The type of data used in this study is secondary data obtained from financial reports that have been published by the company. The technique in taking the sample is using multiple linear regression. The results of this study indicate that Liquidity (CR), Activity (TATO), Firm Size (SIZE) have a positive effect on Return On Assets. Meanwhile, Leverage (DER) has a negative effect on Return On Assets.
Pengaruh pengetahuan perpajakan, sosialisasi perpajakan, kesadaran pajak, dan sanksi pajak terhadap kepatuhan wajib pajak UMKM Utami, Intan; Suwarti, Titiek; Masdjojo, Gregornius N
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/a4jzz820

Abstract

One way to maximize tax revenue is that the DGT applies a self-assessment system. Indicators that need to be improved by taxpayers, including MSME actors, are knowledge of taxation, including tax calculations related to their business activities, as well as knowledge of the tax consequences of tax violations. To examine how the influence of information, socialization, knowledge, and tax sanctions on taxpayer compliance in micro, small and medium enterprises (MSMEs) in Semarang City, is the aim of this research. Semarang City MSME taxpayers became participants in this study. The data collection method was carried out by distributing questionnaires (Likert scale). Regression analysis using the SPSS 22 application was used as a data analysis method. The results of this study indicate that tax knowledge, tax socialization, and tax awareness simultaneously have a positive effect on tax obligations. This shows that the greater the knowledge, socialization, and awareness of taxes, the greater the MSME tax compliance. While the sanction variable has no effect on taxation, taxpayer compliance. This means that in this study, the taxpayer believes that tax sanctions are only limited to regulations.
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GORVERNANCE TERHADAP NILAI PERUSAHAAN MENGGUNAKAN ROA SEBAGAI VARIABEL INTERVENING Tri Puji Rahayu; Titiek Suwarti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i1.1068

Abstract

This study aims to examine the effect of intellectual capital and good corporate governance on firm value using ROA as an intervening variable. This study used a purposive sampling method in selecting the sample. The research data used in secondary data obtained from goods and consumption companies that have gone public and are listed on the Indonesia Stock Exchange (IDX) in 2016-2021. the independent variables used in this study are intellectual capital and GCG in the form of institutional share ownership and independent board of commissioners. And dependent variable is firm value and intervening variable used in this study is profitability. Profitability is able to mediate Intellectual Capital, Independent Board of Commissioners, Institutional Ownership on Company Value.
PENGARUH INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Seran, Angelina Pindy; Suwarti, Titiek
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i1.10014

Abstract

The aim of this research is to examine the impact of capital intensity, managerial ownership, leveragee and financial distress on the level of application of conservatism used in manufacturing companies listed on the BEI from 2020 to 2022. The population of this research is manufactur companies listed on the BEI. The method of this research used a purposivee sampling method, totaling 66 companies were used as samples. The panel regression model was used in data analysis, to assess the feasibility of the model using the F test and coefficient of determination. The research results of the hypothesis show that capital intensity has a significant positive impact on the application of accounting conservatism. in contrast, managerial ownership, leverage, and financial distress have no impact on accounting conservatism
Co-Authors 08.05.52.0094 Eni Setiyowati 08.05.52.0100 Yuliyanti 08.05.52.0103 Eko Supriyanto 08.05.52.0154 Defry Kurniawan Pratama 09.05.52.0060 Afi Cahyo Doyo Ningrat 09.05.52.0102 Joko Prasetyo, 09.05.52.0102 09.05.52.0125 Laudita Duanty 09.05.52.0128 Sulistyowati 09.05.52.0129 Vina Roschiana 10.05.52.0033 Vera Dwi Intan Findiyani 10.05.52.0044 Chita Kartika Santoso 10.05.52.0102 Afna Hasufa Faisyar 10.05.52.0134 Eva Dwi Rukmana 10.05.52.0195 Widiastuti Rukmini Wulansari 11.05.52.0048 Tatik Kurniyati, 11.05.52.0048 11.05.52.0068 Ferlisa Septania Menawati, 11.05.52.0068 11.05.52.0084 Ria Ariyanti, 11.05.52.0084 11.05.52.0100 Adhita Setya Nurhudha 11.05.52.0152 Arif Widodo, 11.05.52.0152 11.05.52.0156 M. Fattah Arrasyid, 11.05.52.0156 12.05.52.0144 Nineng Setianingsih, 12.05.52.0144 Adeka Titis Kurniawan, 13.05.52.0197 Adeka Titis Kurniawan, 13.05.52.0197 Adhita Setya Nurhudha, Adhita Ainunnisa, Swa Zulfa AJENG NURPRIANDYNI AJENG NURPRIANDYNI, AJENG Aloysius Gonzaga Danny Rio Yudistira, 16.05.62.0019 Angganitta Noveli Kawer, 13.05.52.0150 Antono Adhi Ari Nurjanah, : 14.05.52.0007 Arista Irfan Prakoso, 13.05.52.0106 Arista Irfan Prakoso, 13.05.52.0106 Bambang Sudiyatno Cahya Rahmawati, Widia Cahya Rahmawati, Widia Ceacilia Srimindarti Dana Sagita Devi, 15.05.52.0301 Denny Nor Rohman, 13.05.52.0175 Denny Nor Rohman, 13.05.52.0175 Dewi Uktani Mukaromah Dewi Yuliani, 14.05.52.0179 Dewi Yuliani, 14.05.52.0179 Dina Setyawati, 12.05.52.0187 Dina Setyawati, 12.05.52.0187 Dita Destiana Natali, 12.05.52.0118 Dita Destiana Natali, 12.05.52.0118 Dita Setya Ningrum, 14.05.52.0010 Ega Arminta, 15.05.52.0275 Eka Apriyani Setianingrum, 12.05.52.0132 Eka Apriyani Setianingrum, 12.05.52.0132 Ema Widiastuti, 13.05.52.0128 Erika Anantya Rahmawati, 13.05.52.0132 Erika Anantya Rahmawati, 13.05.52.0132 Faisal Aditya, Faisal Farrah Anggita Nurmaliani, 15.05.52.0325 Fatihatul Faidah Fatihatul Faidah, 15.05.52.0203 Gregorius Masdjojo Gregorius Nasiansenus Masdjojo Ida Nurhayati Julio Andre Khoirul Amaliyah KhoirulAmaliyah, 13.05.52.0063 KhoirulAmaliyah, 13.05.52.0063 Lela Laras Dewi Yanti, 12.05.52.0133 Lela Laras Dewi Yanti, 12.05.52.0133 Listiyorini Wahyu Widati Listyorini Wahyu Widati Martha Oktavia, Martha Masdjojo, Gregornius N Mohamad Arif Khakim, 13.05.52.0127 Mohamad Arif Khakim, 13.05.52.0127 Mohamad Waliyya Amananto Mukaromah, Dewi Uktani Nugroho Joko Okki Martinus Rafly Zidane Rinaldi Kurniawan, 14.05.52.0187 Rindyarini Rindyarini Riska Hanifa Rahmawati, 14.05.52.0181 Riska Sakhiya Ellyanti Rizki Amalia, 15.05.52.0014 Satrio Agung Nugroho, 14.05.52.0176 Satrio Agung Nugroho, 14.05.52.0176 Sekar Arum Pirenaning Adi Sembiring, Rinawati Seran, Angelina Pindy Setianingsih, Nineng Setiomiguno Aryani Ery Soepriyanto Budi Sukarti Sukarti Sukarti, 14.05.52.0067 Sunarto . Titis Kurniawan, Adeka Titis Kurniawan, Adeka Toto Suharmanto Tri Puji Rahayu Trisno Iwan Ulil Fikriyah Uswatun Kasanah, 12.05.52.0207 Uswatun Kasanah, 12.05.52.0207 Utami, Intan Widia Cahya Rahmawati, 12.05.52.0192 Widia Cahya Rahmawati, 12.05.52.0192 Wilansari Okta Purnama Putri, Wilansari Okta Purnama Yus Fanila Puspa Arum, 15.05.52.0225