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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
Nursiam
Universitas Muhammadiyah Surakarta
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.
Co-Authors Elfio Tera Farras Mia Adiyanti Rahmad Galih Aditya Stefanus Jati Laksono Yoga Aji Nugroho