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All Journal Management Studies and Entrepreneurship Journal (MSEJ) ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Nursiam
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Minat Pelaporkan SPT Melalui E-filling(Pada WPOP di KPP Sukoharjo) Elfio Tera Farras; Nursiam
ADI Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): ADI Pengabdian Kepada Masyarakat
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/adimas.v2i1.508

Abstract

Memperoleh bukti empiris tentang pengaruh sosialisasi perpajakan, keamanan dan kerahasiaan, persepsi manfaat, dan persepsi kenyamanan terhadap minat wajib pajak orang pribadi dalam melaporkan SPT melalui e-filling di KPP Pratama Sukoharjo adalah tujuan dari penelitian ini. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner kepada wajib pajak orang pribadi di Sukoharjo. Metode pengambilan sampel menggunakan probability sampling dengan teknik random sampling. Jumlah sampel dalam penelitian ini menggunakan rumus slovin yang berjumlah 100 responden. Pengujian analisis menggunakan analisis linier berganda dengan menggunakan program SPSS versi 20. Hasil penelitian menunjukkan bahwa variabel sosialisasi perpajakan, keamanan dan kerahasiaan berpengaruh positif dan signifikan terhadap minat wajib pajak orang pribadi untuk melaporkan SPT melalui e-filling dengan nilai sig masing-masing 0,002. Sedangkan variabel perceived usefulness, perceived ease of use tidak berpengaruh signifikan terhadap minat wajib pajak orang pribadi untuk melaporkan SPT melalui e-filling dengan nilai sig masing-masing sebesar 0,753 dan 0,084.
Pengaruh Penerapan Teknologi Informasi, Literasi Keuangan Dan Strategi Pemasaran Terhadap Kinerja Keuangan Umkm Di Kota Surakarta Mia Adiyanti; Nursiam
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7835

Abstract

Pendekatan ini mengeksplorasi pengaruh penerapan teknologi informasi, literasi keuangan,dan strategi pemasaran terhadap kinerja keuangan UMKM di Kota Surakarta. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM di Kota Surakarta. Pada sistem penelitian ini menggunakan sistem random sampling sehingga tingkat kepercayaan tinggi . Penentuan sampel pada penelitian ini menggunakan rumus lemeshow dan diperoleh sebanyak 100 responden pelaku UMKM. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner secara langsung kepada pelaku UMKM di Kota Surakarta. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang diolah menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel teknologi informasi, lterasi keuangan dan strategi pemasaran berpengaruh terhadap kinerja keuangan UMKM di Kota Surakarta.
Analisis Pengaruh Leverage, Likuiditas, Total Asset Turnover, Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Yoga Aji Nugroho; Nursiam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7443

Abstract

The purpose of this study was to determine and analyze the effect of leverage, liquidity, total asset turnover, and company size on company profitability. The method used is a quantitative method for meganalysis of numerical data processed by statistical methods to test hypotheses. The population used in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2021-2023. Sampling was carried out using the Purposive Sampling technique with the number of samples that met the requirements in this research amounting to 162 data. Based on the results of multiple linear regression analysis, it can be seen that leverage, liquidity, total asset turnover, and company size have an influence on company profitability.
Analisis Efektivitas, Efisiensi, Dan Kontribusi Penerimaan Pajak Reklame Terhadap Pad Kota Surakarta Tahun 2017 – 2021 (Studi Kasus Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Kota Surakarta) Stefanus Jati Laksono; Nursiam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7528

Abstract

The purpose of this study was to determine and analyze the effectiveness level, efficiency level, and contribution level of billboard tax revenue to Surakarta City's local revenue (PAD) in 2017-2021. This type of research is descriptive research with a quantitative approach. The analysis method used is quantitative descriptive analysis, namely, data analysis techniques that use numbers to draw conclusions from measurable events, in this case by comparing the calculation results of the research. Data collection techniques are literature study techniques and field research with the research subject of the Surakarta City Financial and Asset Management Revenue Agency (BPPKAD). The results showed that, the effectiveness level of billboard tax revenue in the category is very effective with an average of 107%. The efficiency level of billboard tax revenue is in the very efficient category with an average of 4.73%. The contribution rate of billboard tax revenue is in the very poor category with an average of 2.15%. The obstacles faced in collecting billboard tax are, namely, lack of taxpayer obedience, many illegal billboards, lack of human resources in tax collection, less than optimal collection of billboard tax receivables. The solutions carried out by the government in dealing with obstacles are, adding tax collection human resources from third parties, direct socialization to taxpayers, giving strict sanctions, and giving prizes to obedient taxpayers.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Non Keuangan Sektor Basic Materials di BEI Periode 2021-2023 Rahmad Galih Aditya; Nursiam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8967

Abstract

Accounting conservatism is a principle of prudence in the preparation of financial statements.This study aims to obtain empirical evidence regarding the influence of profitability, leverage, and institutional ownership on accounting conservatism in companies in the Basic Materials Sector listed on the Indonesia Stock Exchange during the 2021–2023 period. The independent variables in this study are profitability, leverage, and institutional ownership, while the dependent variable is accounting conservatism. The sampling technique used is purposive sampling. A total of 101 companies met the criteria as observation units. The analytical method used is multiple linear regression analysis, which has passed the classical assumption tests. The results of this study provide empirical evidence that profitability has a significant effect on accounting conservatism. Leverage has an insignificant effect, while institutional ownership has no effect on accounting conservatism. The application of the conservatism principle in the presentation of financial statements allows stakeholders such as investors, creditors, and other external parties to reduce information asymmetry and obtain more realistic and useful information.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal di Jawa Tengah (2020-2023) Novalia Salma Putri; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7542

Abstract

This study aims to determine and analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Regencies/Cities in Central Java Province during the 2020-2023 period. A descriptive quantitative approach with purposive sampling technique was used in this study, resulting in 35 samples obtained 140 data. Data were obtained from official government sources djpk.kemenkeu and analyzed using multiple linear regression, with classical assumption test to ensure model reliability. The results showed that PAD has a positive effect on capital expenditure, indicating that the higher the regional income, the greater the allocation of capital expenditure. Likewise, DAK has a positive impact, indicating that special funds allocated to certain sectors contribute to increasing capital expenditure. However, DAU does not have a significant effect on Capital Expenditure, indicating that general allocation funds do not directly encourage capital expenditure allocation.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan Gustiana Putri Novaliza; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7743

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage and company size on company value. The object of this research is food and beverage sector companies listed on the IDX in 2019-2023. This research used a quantitative approach. The sampling method used was purposive sampling and 25 companies were obtained so that there were 104 samples in accordance with the criteria. The data used is secondary data obtained from the company's annual report. The data analysis method used multiple linear regression analysis. The research results show that profitability and liquidity have an effect on company value, while leverage and company size have no effect on company value.
Pengaruh Pengalaman Kerja, Kompetensi Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Di Desa Kecamatan Kartasura, Sukoharjo) Yudana Putra Difajar; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7917

Abstract

This study aims to empirically prove the influence of work experience, competence, and individual morality on fraud prevention in village fund management. The approach used is quantitative with associative methods. The population in this study were village government officials in Kartasura District, with sampling using purposive random sampling techniques based on criteria such as position, minimum education of high school/vocational school, and minimum work experience of one year. Data collection was carried out through questionnaires that had been tested for validity and reliability. Classical assumption tests such as normality, multicollinearity, and heteroscedasticity were carried out to ensure the feasibility of the multiple regression model. The results of the analysis showed that work experience, competence, and individual morality had a significant effect on fraud prevention in village fund management. This finding emphasizes the importance of improving the quality of human resources in order to strengthen accountable and transparent village financial governance.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Erika Agustina Nur Anisa; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8922

Abstract

This study aims to examine the effect of profitability, leverage, company size, and capital intensity on tax avoidance. This study uses a quantitative method. The type of data in this study is secondary data. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sample used was 157 data with a purposive sampling technique. The analysis technique used in this study is multiple linear regression analysis, classical assumption testing and hypothesis testing. The results of this study indicate that profitability, leverage and company size do not affect tax avoidance. Meanwhile, capital intensity affects tax avoidance.
Faktor Dana Pihak Ketiga, Tingkat Suku Bunga Kredit, dan Kredit Bermasalah dalam Menentukan Profitabilitas Bank di Bursa Efek Indonesia Vianisa Cornelia Sukoco; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9110

Abstract

This study aims to analyze and test the effect of third-party funds, credit interest rates, and non-performing loans on the profitability of banks listed on the Indonesia Stock Exchange for the period 2021–2023. The approach used is quantitative with hypothesis testing through multiple linear regression analysis. The population in this study were all banking sector companies on the Indonesia Stock Exchange for the period 2021–2023. The independent variables of this study are Third Party Funds, Credit Interest Rates, Non-Performing Loans, while the dependent variable is Profitability. This study uses a purposive sampling method in sampling. A total of 96 companies have met the criteria as observation units. The data used are secondary data obtained through annual financial report documentation. The results of the study indicate that third-party funds, credit interest rates, and non-performing loans have a significant effect on bank profitability, with all hypotheses accepted based on a significance value <0.05. These findings indicate that these three variables have an important role in determining the level of bank profitability.
Co-Authors Elfio Tera Farras Erika Agustina Nur Anisa Gustiana Putri Novaliza Mia Adiyanti Novalia Salma Putri Rahmad Galih Aditya Stefanus Jati Laksono Vianisa Cornelia Sukoco Yoga Aji Nugroho Yudana Putra Difajar