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All Journal Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Journal of Management and Bussines (JOMB) Behavioral Accounting Journal
Dyah Ratnawati
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Economics, Econometrics & Finance Social Sciences

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Gender, Nilai Intrinsik Pekerjaan, Penghargaan Finansial dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir sebagai Akuntan Publik Arifatin Nur Afifah; Dyah Ratnawati
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3723

Abstract

This study aims to determine the effect of gender, work intrinsic value, financial rewards, and labor market considerations on student interest in a career as a Public Accountant. The research method used is a quantitative method. The analysis technique uses multiple linear regression analysis with the help of SPSS 25. The sampling technique uses probability sampling. The sample used in the study was 70 students. The results showed, a) Gender variable (X1) obtained a value of tcount (0.746) < ttable (1.998) with the direction of the regression coefficient and p value (0.458) > level of significance (α = 0.05); b) The intrinsic value of work variable (X2) obtains a value of tcount (2.426) > ttable (1.998) with a positive regression coefficient direction and p value (0.018) < level of significance (α = 0.05); c) The financial award variable (X3) obtained a value of tcount (2.474) > ttable (1.998) with a positive regression coefficient direction and p value (0.016) < level of significance (α = 0.05); d) The labor market consideration variable (X4) obtained a value of tcount (3.372) > ttable (1.998) with a positive regression coefficient direction and p value (0.001) < level of significance (α = 0.05). In conclusion, the intrinsic value of work, financial rewards, and labor market considerations partially have a significant effect on student interest in a career as a public accountant, while gender has no significant effect on student interest in a career as a public accountant. Keywords: Gender, Public Accountant Career Interests, Work Intrinsic Values, Financial Rewards, Labor Market Considerations
PENGARUH EKSTENSIFIKASI PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI Andyta Novasari; Dyah Ratnawati
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.842 KB) | DOI: 10.33005/baj.v3i2.102

Abstract

This research aims to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.
Pengaruh Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan Audrey Fryda Roselind; Dyah Ratnawati
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.506

Abstract

This study aims to determine whether there is an influence of the board of commissioners and directors on the company's performance in State-Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2020. The type of research is quantitative, and the data collection technique is the documentation method. Data analysis was performed using multiple linear regression, descriptive analysis and classical assumption tests such as autocorrelation, heteroscedasticity, multicollinearity, R2 test, F test and t test. In addition, this research also uses the help of the SPSS application. The results of the study indicate that there is a significant effect of the board of commissioners on the company's performance and partially, there is no influence of the board of directors on the company's performance. The conclusion is that the board of commissioners has an effect on the company's performance while the board of directors has no influence on the company's performance.
Pengaruh Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah Pemerintah Kota Balikpapan Tahun 2016-2020 Salsabila Izzatul Islam; Dyah Ratnawati
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.507

Abstract

This study aims to examine and analyze the effect of local revenue (pad) on the local government expenditure of the Balikpapan City Government in 2016-2020. The population of the Balikpapan City Government APBD Realization Report 2016-2020 sourced from the Balikpapan City Financial and Asset Management Agency (BPKAD). This type of research uses descriptive analysis, this research was conducted by testing descriptive hypotheses. The results of this study indicate that Regional Taxes have no significant effect on Regional Expenditures, Regional Retributions have a significant effect on Regional Expenditures, the results of Separated Regional Wealth Management have no significant effect on Regional Expenditures, and Legitimate Regional Original Income has a significant effect on Regional Expenditures in the Balikpapan City Government.
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Nicholas Ricky Hansel Ardhana; Dyah Ratnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10424

Abstract

This research to analyze and prove the effect of profitability, liquidity, and leverage on firm value. The research focuses in industrial sector manufacturing companies that are listed on the Indonesia Stock Exchange from 2019 to 2022 period. The sample of this research were chosen through the purposive sampling technique and resulting 11 sample companies. The data were analyzed using multiple linier regression and using SPSS software version 26. The result showed that profitability, liquidity, and leverage have a significant positive effect on firm value. This research underscores the importance of companies to maintain and increase profitability. High profitability indicates the company's ability to generate profits and use assets efficiently, ensure adequate availability of current assets, find the right balance between debt and equity to maximize firm value.
Co-Authors Andyta Novasari Arifatin Nur Afifah Audrey Fryda Roselind Nicholas Ricky Hansel Ardhana Salsabila Izzatul Islam