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All Journal Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi JEJAK Juara: Jurnal Riset Akuntansi Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal EMT KITA Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Analisis Bisnis Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Magisma: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Journal of Research in Social Science and Humanities Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM)
Kartika Hendra Titisari
Staf Pengajar Program Studi : Akuntansi Fakultas Ekonomi (FE) Universitas Islam Batik (UNIBA) Surakarta, Alamat Kantor
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analisis nilai perusahaan ditinjau dari profitabilitas, likuiditas, struktur modal, kebijakan dividen dan kepemilikan manajerial Lestari, Klabut Ayu; Titisari, Kartika Hendra; Suhendro, Suhendro
INOVASI Vol 17, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.325 KB) | DOI: 10.29264/jinv.v17i2.9211

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh profitabilitas, likuiditas, struktur modal, kebijakan dividen dan kepemilikan manajerial terhadap nilai perusahaan. Perusahaan sektor property, real estate dan bulding construction periode 2015-2019 yang terdaftar di Bursa Efek Indonesia (BEI) menjadi sampel dalam penelitian ini. Diperoleh sampel sebanyak 58 perusahaan dengan menggunkaan purposive sampling. Alat analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ditemukan bahwa likuiditas diproksikan dengan Current Ratio (CR) dan kepemilikan manajerial berpengaruh terhadap nilai perusahaan. Untuk profitabilitas diproksikan dengan Return on Equity (ROE), struktur modal diproksikan dengan Debt to Equity Ratio (DER) dan kebijakan dividen diproksikan dengan Dividend Payout Ratio (DPR) tidak berpengaruh terhadap nilai perusahaan.
LEARNING INTEREST, ACHIEVEMENT MOTIVATION, LEARNING STYLE, AND SELF-RELIANCE OF LEARNING EFFECT ON STUDENT ACHIEVEMENT AT SMP BATIK SURAKARTA Rahmawati, Rahmawati; Titisari, Kartika Hendra; Pawenang, Supawi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3095

Abstract

Learning achievement is one of the goals to improve the quality of learning in education. The success of a student in learning can be seen from his learning achievement, if learning is high then achievement will be high, otherwise if achievement is low then achievement will also be low. The purpose of this study was to determine the effect of interest, achievement motivation, learning style, and independent learning on student achievement at SMP Batik Surakarta. The population of this study were all students of the Surakarta Batik Junior High School at the VIII grade level for the 2020/2021 academic year, totaling 243 students. The sampling technique used simple random sampling and obtained a sample of 102 respondents. The method of collecting data is through a questionnaire of learning interest, achievement motivation, learning style and learning independence, while learning achievement is obtained from the archives of student scores. The instrument test uses validity and reliability tests. The data analysis technique used multiple linear regression hypothesis testing, t test, F test and R2 test. The results showed that interest in learning, learning motivation, learning style, learning independence had an effect on student achievement at SMP Batik Surakarta. The result of the determination coefficient test (R2) is 0.850 or 85%, meaning that together there is an influence between the independent variables, namely Learning Interest (X1), Achievement Motivation (X2), Learning Style (X3) and Learning Independence (X4) on Achievement Students (Y) at SMP Batik Surakarta are 85%, while 15% are influenced by other factors, which are not examined, such as family environment, social environment and others.
WORK STRESS, MOTIVATION, FACILITIES, AND TRAINING AS FACTORS AFFECTING EMPLOYEE PERFORMANCE AT KARANGANYAR PRIMARY TAX SERVICE OFFICE Sutanto, Nugroho Priyo; Titisari, Kartika Hendra; Pawenang, Supawi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3110

Abstract

Employees are an important asset in the organization. Humans are the driving force and determining the running of an organization, good human resources will produce good performance. The performance of the Tax Office can be assessed by how much the tax target is able to be achieved by all elements of existing human resources. The tax target that has increased every year requires employees to improve their performance. The purpose of this research is test and analyze the effect of stress, motivation, facility, and training on employee performance.The sample in this study were 122 employees at the Karanganyar Primary Tax Office. The data analysis technique used multiple linear regression analysis. The conclusion in this study is an effect of stress, motivation, facilities, and training on the employees performance. Keywords: stress, motivation, facility, training, employee performance
PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE Titisari, Kartika Hendra; Alviana, Khara
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the impact of environmental performance on economic performance current year and the after year. This study is based on a longitudinal empirical applied research. Through a purposive sampling technique, 28 public companies which participated in the PROPER program from 2007-2009 were included in the research. The results of hypothesis testing shows envirnoment performance affect the economic performance of the current year and no effect on the economic performance after year. So for companies particularly vulnerable to environmental public company in Indonesia who want to improve economic performance in the current year should also improve the environmental performance to gain the trust of the community. The next level of corporate environmental performance is valuable information that deserves consideration as one of the criteria for rational investment decisions by investors.
Pengaruh PER, ROE, EVA, ukuran perusahaan, nilai tukar dan tingkat inflasi terhadap return saham Hidaratri, Suci Maulida; Titisari, Kartika Hendra; Siddi, Purnama
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 (299.301 KB) | DOI: 10.32670/fairvalue.v5i1.2235

Abstract

The basic thing within the investment decision process is knowing the link between the expected return and also the risk of an investment. The existence of information of the expected return analysis may be a necessary strategy in investing. The aim of this study is to check the effect of price earning ratio (PER), return on equity (ROE), economic value added (EVA), company size, exchange rate and inflation rate on stock returns. This research was conducted on hospitality, restaurant and tourism sub-sector companies listed on the IDX for the 2017-2019 period. The full of population consists of 35 companies with samples taken as many as 11 companies using purposive sampling techniques. The analysis technique used may be a multiple rectilinear regression analysis technique. Supported the test results, it absolutely was found that PER and EVA had a positive and significant effect on stock returns. ROE, company size and rate of inflation have a negative and insignificant effect on stock returns. The exchange rate has a positive and insignificant effect on stock returns. The results of this study provide guidelines for creating investment decisions associated with the amount of return within the kind of stock returns and might be a reference for other parties who want to conduct further research and similar research within the future.
INFLUENCE OF AUDIT FEE, CLIENT SIZE, AUDIT TENURE ON AUDIT QUALITY Wijaya, Prima; Titisari, Kartika Hendra; Rois, Dimas Ilham Nur
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i2.174

Abstract

Auditors are obliged to examine the information presented in the annual financial report and provide an opinion on the fairness of the financial report, so that the annual financial report can be used as a reliable decision-making tool. Therefore, it is very important to improve the audit quality of financial reports from auditors so that stakeholders can make better decisions. This research aims to test and analyze the effect of audit tenure on audit quality. The data used in this research is secondary data, obtained from annual financial reports. The population and sample in this research are property and reel estate companies listed on the IDX for the 2018-2024 period. The sampling technique for this research uses a purposive sampling technique. The number of samples in this research was 54 companies in the property and reel estate sectors with research sample observations of 77 observations. The analysis technique used to test this research hypothesis is multiple regression with SPSS version 22. The independent variables of this research are audit fees, client size, and audit period. The dependent variable of this research is audit quality. The results of this research indicate that audit fees, client size, and audit period have an influence on audit quality.
Akuntabilitas Laporan Keuangan Ditinjau Dari Penyajian Laporan Keuangan, Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, Dan Teknologi Informasi Agustina, Ika; Titisari, Kartika Hendra; Mursito, Bambang
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penyajian laporan keuangan, sistem akuntansi keuangan daerah, kompetensi sumber daya manusia, dan teknologi informasi terhadap akuntabilitas laporan keuangan di Dinas Kesehatan Kota Surakarta. Metode penelitian yaitu survey yang dilakukan kepada 66 responden. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan, sistem akuntansi, sumber daya manusia, teknologi informasi yang baik dapat meningkatkan akuntabilitas laporan keuangan. Penelitian ini memberikan kontribusi bagi organisasi sektor publik agar dapat memprioritaskan investasi dalam pengembangan sistem akuntansi keuangan yang baik dan integratif. Hal ini mencakup pembaruan teknologi informasi dan penyediaan pelatihan untuk karyawan dalam menggunakan sistem tersebut. Selain itu, manajemen perlu memberikan dukungan dan insentif bagi karyawan yang berusaha meningkatkan kompetensi mereka dalam bidang akuntansi dan teknologi informasi.
Hexagon Theory dalam mendeteksi Fraudulent Financial Reporting Perusahaan BEI Falasifah, Anna; Titisari, Kartika Hendra; Istiatin, Istiatin
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3588

Abstract

Purpose: This study aims to provide empirical evidence of the influence of the hexagon theory on financial reporting fraud in telecommunications companies on the IDX with an observation period of 2019-2023. Methodology/Approach: This study uses secondary data. The hexagon theory as an independent variable includes elements of stimulus, financial stability, external pressure, personal financial needs, opportunities, nature of industry, external auditor quality, capabilities, rationalization, ego and collusion. Financial reporting fraud is measured by the fraud score model. Results/Findings: Data analysis with multiple linear regression provides empirical evidence that financial stability, nature of industry, capabilities, and ego have an effect on financial reporting fraud. Conclusions: Not all elements of the Hexagon Theory are capable of detecting fraudulent financial reporting. Out of the six elements, only four can detect it: the pressure (stimulus) element from the FS proxy, the opportunity element from the NoI proxy, the rationalization element from the CIA proxy, and the ego element from the FNCP proxy. However, this does not apply to the other variables, which show no influence of the Hexagon Theory in detecting FFR. These variables include pressure (stimulus) from the FT, EP, and PFN proxies, opportunity from the IM and EAQ proxies, capability from the CID proxy, and collusion from the CWGP proxy. The independent variables in this study contribute 17.9% to FFR. Limitations: The study used purposive sampling with a sample size of 20 telecommunications companies listed on the IDX. This is a quantitative study with secondary data. Contribution: To reduce financial reporting fraud, management needs to pay attention to the stimulus factor from the Financial Stability (FS) proxy, opportunity from the Nature of Industry (NoI) proxy, rationalization from the Change in Auditor (CiA) proxy and ego from the frequent number of CEO's picture (FNCP) proxy.
Pengaruh Kinerja Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Intervening Perusahaan Manufaktur (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bei) Puspita Sari, Yusfrina Apri; Titisari, Kartika Hendra; Pawenang, Supawi
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.563

Abstract

This study aims to evaluate the extent to which corporate performance influences firm value, with dividend policy serving as an intervening variable. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Corporate performance is assessed using three main indicators: liquidity (measured by the current ratio), profitability (measured by return on assets), and leverage (measured by the debt to equity ratio). Firm value is proxied by Price to Book Value (PBV), while dividend policy is measured by the Dividend Payout Ratio (DPR). A quantitative approach is employed, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The results indicate that liquidity, profitability, and leverage do not have a direct significant effect on firm value. However, both profitability and leverage significantly influence dividend policy. Despite this, dividend policy does not mediate the relationship between corporate performance and firm value. These findings suggest that, in the context of Indonesian manufacturing firms, traditional financial indicators are not sufficient to reflect market value. Investors tend to give greater consideration to other factors such as long-term business strategies, corporate governance quality, and growth prospects. This research contributes to the theoretical development of financial management literature and provides practical insights for company management and policymakers in designing sustainable financial strategies.
Employee performance reviewed from motivation, discipline, leadership and environment (study at Surakarta city health office) Subagiyo, Didik; Istiatin, Istiatin; Titisari, Kartika Hendra
Enrichment : Journal of Management Vol. 13 No. 6 (2024): February
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i6.1810

Abstract

This research aims to determine the influence of motivation, discipline, leadership and environment on employee performance at the Surakarta City Health Service. This research method uses a quantitative descriptive approach. The population in the study was 80 employees of the Surakarta City Health Service, all of whom were taken as research samples using total sampling techniques. Data collection using questionnaires. The data analysis techniques used for statistical analysis are multiple linear regression test, F test, t test, and coefficient of determination. The research results show that partially motivation, discipline, leadership and environment have a positive and significant effect on employee performance at the Surakarta City Health Service. Therefore, suggestions for the management of the Ssurakarta City Health Service need to continue to improve motivation, discipline, leadership and the environment so that they can achieve maximum performance
Co-Authors Agustin, Rina Anisa Alfathan, Mohammad Farhan Amanda, Renova Aprilia Ambarwati, Dessy Anita Wijayanti Avrinia Wulansari, Tutik Bagaskara, Ramsa Satria Dayanara, Larosa Dewi, Riana Rachmawati Falasifah, Anna Hidaratri, Suci Maulida ika agustina Istiatin, Istiatin Khara Alviana Lestari, Klabut Ayu Machmuddah, Zaky Melati Oktafiyani Mursito, Bambang Novi Safitri Nuraini, Salma Dewi Puspita Sari, Yusfrina Apri Rahmawati, Rahmawati Rois, Dimas Ilham Nur Siddi, Purnama Siti Nurlaela Subagiyo, Didik Suhendro Suhendro Supawi Pawenang Sutanto, Nugroho Priyo Umniati, Rika Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijaya, Prima Yuli Chomsatu