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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi, Bisnis dan Sosial
Pujianto Pujianto
Universitas Wijaya Putra Surabaya
Economics, Econometrics & Finance Social Sciences

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Akuntan dan UMKM Milenial di Era New Normal Pujianto Pujianto; Aminatuzzuhro Aminatuzzuhro; Yuli Ermawati
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2022)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.508 KB) | DOI: 10.30651/jms.v7i2.12597

Abstract

Dampak pandemi Covid-19 telah memaksa seluruh instansi merubah pola kerja. Dengan demikian, pada masa era disrupsi digital dan masyarakat hidup berdampingan dengan Covid-19 melalui terobosan kembali ke new normal, akuntan dan UMKM dituntut untuk berdamai dengan teknologi. Tujuan penelitian ini adalah memberikan gambaran tentang strategi para akuntan dan UMKM milenial turut serta menjadi problem solving pada era new normal. Metode pada penelitian ini adalah mix methode, dimana untuk kualitatif menganalisa strategi akuntan dan UMKM milenial di era new  normal, dan untuk kuantitatif melakukan survey terhadap kesiapan akuntan dan UMKM milenial di Surabaya. Informan yang diambil adalah Akuntan Pendidik, Akuntan Publik, Praktisi, dan Pelaku UMKM. Responden survey adalah 100 akuntan milenial di Surabaya dan 100 pelaku UMKM milenial di Surabaya. Hasil dari penelitian ini adalah 17 strategi yang bisa disiapkan baik oleh Akuntan milenial dan 7 strategi UMKM milenial agar siap menghadapi era new normal. Jika kondisi UMKM milenial dan Akuntan milenial mampu menghadapi era new normal maka pertumbuhan ekonomi akan ikut stabil dan lebih dari sekedar bertahan.Kata Kunci : Akuntan dan UMKM milenial, era new normal
ANALISIS KINERJA KEUANGAN DAERAH DI KOTA MOJOKERTO PADA MASA PANDEMI COVID-19 TAHUN 2020-2021 Meylinda Thirta Arlina; Pujianto Pujianto
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 1 (2023): JEBS, April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to analyze the Financial Performance of the Mojokerto City Government by using the Fiscal Decentralization Degree Ratio, Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio and Harmony Ratio. This research use desciptive qualitative approach. The results of the analysis show that the Financial Performance of the Mojokerto City BPKPD as seen from (1) the Degree Ratio of Fiscal Decentralization can be categorized as Very Good, ​​(2) The Regional Financial Independence Ratio is classified as high and the relationship pattern includes the Delegative relationship pattern. (3) The PAD Effectiveness Ratio is known that the financial effectiveness of the Mojokerto City BPKPD is quite effective, (4) Mojokerto City Regional Financial Efficiency Ratio can be said to be Inefficient, (5) Regional Financial Harmony Ratio of Mojokerto City BPKPD in financial analysis regions are harmonious.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN INFRASTRUKTUR TAHUN 2019-2021 Irmayani Maulina Putri; Pujianto Pujianto
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

The aim of this research is to determine the influence of company size, profitability, and liquidity on audit report lag. This research uses a type of causal research with a quantitative approach. The population of this research is infrastructure companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling, obtained as many as 22 companies with 3 years of observation (2019-2021) so there were 66 samples. Data analysis was carried out using SPSS version 26. The results prov that company size has no significant effect on audit report lag, while profitability and liquidity have a significant effect on audit report lag. Meanwhile, audit report lag is influenced simultaneously by company size, profitability, and liquidity.
PENGARUH CORPORATE SOCIAL RESPOSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN Windy Ayu Atwiningsih; Pujianto Pujianto
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

The aim of this research is to examine the impact of Corporate Social Responsibility and Good Corporate Governance on the tendency to minimize tax payments in companies within the agricultural and mining sectors listed on the Indonesia Stock Exchange during the period of 2019 - 2021. This study utilized a sample of 120 companies selected through purposive sampling. Tax aggressiveness was measured using the Effective Tax Rate (ETR), Corporate Social Responsibility was assessed based on 91 disclosure criteria following the Global Reporting Initiative (GRI) fourth version or GRI-G4, while Good Corporate Governance was measured using variables such as Independent Board of Commissioners, Board of Directors, and Audit Committee. The findings indicate that Corporate Social Responsibility does not demonstrate a significant impact on the tendency to minimize tax payments. Good Corporate Governance, measured by the Board of Directors variable, has a significant influence on tax aggressiveness. On the other hand, the variables of Independent Board of Commissioners and Audit Committee do not have a significant impact on tax aggressiveness.
Co-Authors Aminatuzzuhro Irmayani Maulina Putri Meylinda Thirta Arlina Windy Ayu Atwiningsih Yuli Ermawati