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Analisis Pengaruh Faktor Fundamental Makro Ekonomi terhadap Indeks Harga Saham Gabungan (IHSG) Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 19 No 2 (2017): Jurnal ASET Volume 19 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aimed to analyze the influence of exchange rate, interest rates, and inflation simoultaneously and partially affect on CSPI. The method of analysis used in this study is the method of multiple linear regression analyzes were used with SPSS 16. The research used data monthly of Januari 2010 to December 2015 with 72 sample of data time series for each independent and dependent variabel. Data obtained from the Monthly Statistic, Indonesia Stock Exchange and Indonesian Financial Statistics of Bank Indonesia. Simoultan analysis show variable exchange rate , interest rates and inflation significanthly negative affect on Composite Stock Price Index (CSPI). Partial analysis shows exchange rate affect positive on CSPI, interest rate affect negative on CSPI and inflation does not affect on CSPI.
Kepatuhan Wajib Pajak Melalui Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan Ahmad Jaelani; Nurdhiana Nurdhiana; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the effect of tax socialization, fiscus service, and tax penalty on tax payers’ compliance at Kelurahan Tegalsari Candisari. The sample for this study were 90 tax payers. The analysis instrument used was by multiple linier regression. The result showed that tax socialization had no effect on personal tax payers’ compliance, while fiscus service had positive significant effect on personal tax payers’ compliance and tax penalty had positive significant effect on personal tax payers’ compliance.
Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan Listiyowati Listiyowati; Wenny Ana Adnanti; Iin Indarti
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.144

Abstract

This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.
Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang Nurdhiana Nurdhiana; Wenny Ana Adnanti; Feby Kristiyani
Jurnal Ilmiah Aset Vol 21 No 1 (2019): Jurnal ASET Volume 21 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.1.145

Abstract

The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.
Analisis Pertumbuhan Ekonomi Jawa Tengah Periode 2013 - 2017 Anggi Primalasari; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.147

Abstract

This study aims to determine and analyze the factors that influence economic growth in Central Java in the period 2013 to 2017. The aspects analyzed include variables economics growth (PDRB), Investment, Goverment Expendicture, Saving and Labor . The population of this study was 35 Regencies/Cities and the samples were 26 Regencies/Cities. The data used in this study were 130 data. The analysis technique used was multiple linier regressions. The result of this study indicated that Investment, Saving, and Labor had a positive effect on Economic Growth in Regencies/Cities of East Java in 2013-2017. But, that Goverment Expenditure had no effect on Economics Growth in Regencies/Cities of East Java in 2013-2017. While simultaneously indicated that Investment,Government Expenditure, Saving, and Labor had a significant effect on Economic Growthin Regencies/Cities of East Java in 2013-2017 with 38.9%, while remaining 61.1% wasinfluenced by other variables.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal dengan Pendapatan Per Kapita sebagai Variabel Pemoderasi Ika Suryatiningrum; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.168

Abstract

Regional autonomy and fiscal decentralization give local governments the authority to explore revenue and perform the role of allocation independently in settingdevelopment priorities in which there is a component of capital expenditure. This research aimed to examine and analyze the effect of Own Source Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure that are moderated by Percapita Income in Regency/City Governments in Central Java Province. The population of this research were the Regency / City Governments in Central Java which consists of 29 Regencies and 6 Cities in 2013 - 2017. The sampling technique used was saturated sampling. The secondary data was collected from APBD Realization Reports and Per Capita GRDP Tables in 2013-2017. The data analysis technique used were Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results showed that Own Source Revenue, General Allocation Fund and Special Allocation Fund, both partially and simultaneously had a significant positive effect on Capital Expenditure. Per Capita Income as a moderating variable can strengthen the effect of Own Source Revenue on Capital Expenditure, but it cannot strengthen the effect of General Allocation Fund and Special Allocation Fund on Capital Expenditure.
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2015-2018 Anggun Wimidhati; Iin Indarti; Wenny Ana Adnanti
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.181

Abstract

The purpose of this study was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.
The Effect Of Time Budget Pressure, Audit Tenure and Public Accounting Firm (Kap) Size On Quality Audit In Banking Companies Listed On The Indonesia Stock Exchange (Idx) In 2019-2021 Wenny Ana Adnanti; Indarti, Iin; Retno Ginanjar
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i1.340

Abstract

This study aimed to determine the effect of audit tenure, public accounting firm (kap) size and time budget pressure on audit quality. The population of this study were 48 banking companies listed on the indonesia stock exchange (idx) for the 2019-2021 period. The research sample was obtained as many as 14 companies, selected using purposive sampling method with the criteria according to the audit in the financial statements there is a material error of banking companies for 3 consecutive years, from 2019 to 2021 . The analysis technique used logistic regression analysis. The results showed that audit tenure and kap size had no effect on audit quality, and time budget pressure had a effect on audit quality.
Sosialisasi Ekonomi Kreatif Berbasis Budaya Lokal Bagi Karang Taruna Karangtempel Wenny Ana Adnanti; Tantri Widiastuti
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 2 No. 1 (2024): Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v2i1.46

Abstract

The growth of creative economy based on local culture has become a significant driver for advancing local communities. Karang Taruna Karangtempel, as part of the local community, has great potential to develop their creative economy by leveraging the richness of their local culture. However, constraints in entrepreneurship knowledge, market access, and youth involvement hinder the optimization of this potential. The objective of this socialization activity is to empower Karang Taruna Karangtempel to become a catalyst in the development of a sustainable local economy. Through youth empowerment and cultural preservation, it is expected that the local community can experience tangible benefits from the creative economy integrated with local values. The implementation method of this community service activity involves three main stages: (1) Planning and preparation; (2) Socialization and counseling; (3) Evaluation and feedback. Local culture-based creative economic outreach activities for Karang Tempel Youth Organization, it is hoped that it can improve entrepreneurial skills and active participation of the younger generation for community empowerment. Introducing a creative economy based on local culture invites the younger generation to pay attention to the abundant resources in the surrounding environment to choose and make into products that can be used as effective alternative products that have high added value.
PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH di BPKAD PROVINSI JAWA TENGAH Iin Indarti; Retno Ginanjar; Wenny Ana Adnanti; Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.813

Abstract

The purpose of this research is to examine the implementation of the Regional Financial Accounting System BPKAD of Central Java Province based on the quality of the Central Java Provincial Government’s financial reports, the Regional Financial Accounting System and the internal control of the Regional Government of Central Java Province. The Regional Financial and Asset Management Agency (BPKAD) of Central Java Province was formed based on the Regional Regulation of the Province of Central Java Number 9 of 2022 dated 9 November 2022 concerning the Formation and Composition of Regional Apparatus of the Province of Central Java and Governor Regulation Number 82 of 2022 dated 15 December 2022 concerning Organization and Administration of Regional Financial and Asset Management Agency of Central Java Province. The respondents in this study were employees or staff in the finance or accounting department at SKPD Central Java Province as many as 48 respondents. The results of this study, the suitability of the Financial Accounting System with the Financial Accounting Standards, obtained an average respondent’s answer of 4.4166, which means that the suitability of the Financial Accounting System with Financial Accounting Standards is good. Accounting recording procedures with Financial Accounting Recording with 4 question items, 48 ​​respondents also gave good answers, with an average answer of 4,6666. The making of periodic reports of Financial reports from 48 respondents with 4 question items also gave good results, with an average of 4.5103 respondents’ answers. The description of the quality of the financial statements is also good viewed from a reliable, relevant, understandable, and comparable perspective because the average respondent’s answer is 4,171 with 11 question items