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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Suhesti Ningsih
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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THE BALANCED SCORECARD METHOD FOR ASSESSING COMPANY PERFORMANCE (Case Study at PT Salatiga State Electricity Company) Wikan Budi Utami; Iin Emy Prastiwi; Suhesti Ningsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1202

Abstract

This study aims to examine whether financial perspectives, customers, internal business processes, as well as perspectives of growth and learning partially or simultaneously affect the performance of PT Salatiga State Electricity Company (PLN). This study uses a quantitative descriptive approach with a population of employees of PT Perusahaan Listrik Negara (PLN) Salatiga. The sampling procedure used in this study is the purposive sampling method. This study uses a sample of 32 employees who fit predetermined criteria. Data in this study were collected by distributing questionnaires. The results of this study indicate that the financial perspective, customers, internal business processes as well as the perspective of growth and learning simultaneously have a significant effect on the performance of PT Salatiga State Electricity Company (PLN) as evidenced by the significance value of F (0.007) F table (2.71). Partially the variables of financial perspective, customer, and internal business process perspective have no significant effect on company performance, while the growth and learning perspective variable has a positive and significant effect on company performance. The adjusted R square determination coefficient is 0.309. This proves that the independent or independent variable is able to influence the dependent or dependent variable by 30.9%, while the remaining 69.1% is influenced by other variables outside this study. Keywords: balanced scorecard, company performance
THE EFFECT OF THE EFFECTIVENESS OF INTERNAL CONTROLS, INFORMATION ASYMETRIES, ORGANIZATIONAL ETHICAL CULTURE AND PROCEDURAL JUSTICE ON THE TRENDS OF ACCOUNTING FRAUD IN VILLAGE GOVERNMENTS IN GATAK DISTRICT, SUKOHARJO REGENCY Itsney Nur Hikmah; Suhesti Ningsih; Hasan Ma'ruf
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6204

Abstract

Accounting fraud occurs in the form of financial statement misstatements, abuse of authority by refusing information by accounting management in the government, including in the village government. This study aims to determine the effect of internal control effectiveness, information asymmetry, organizational ethical culture, and procedural justice on the tendency of accounting fraud in the Village Government of Gatak District, Sukoharjo Regency. This research is a quantitative descriptive research. The data collection technique used an instrument in the form of a closed questionnaire with a Likert scale and documentation. The sample in this study was all village heads, village treasurers, BPD heads, BPD deputy chairmen and village BPD treasurers throughout Gatak District, Sukoharjo Regency with a total of 70 people taken by total sampling. The data analysis method used multiple linear regression analysis. The results showed that there was a significant negative effect on the effectiveness of internal control on the tendency of accounting fraud, information asymmetry had a significant positive effect on the tendency of accounting fraud, organizational ethical culture had a significant negative effect on the tendency of accounting fraud and procedural justice had a significant negative effect to the tendency of accounting fraud
THE EFFECT OF VILLAGE APPARATUS COMPETENCE, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENTS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY (Case Research in Banyudono District) Laidestifre Santoso; Suprihati Suprihati; Suhesti Ningsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6236

Abstract

The research purposes were 1) determined the effect of the competence of village government officials on the accountability of village fund management in Banyudono District; 2) determined the effect of the Internal Control System on the accountability of village fund management in Banyudono District; and 3) determined the effect of organizational commitment on the accountability of village fund management in Banyudono District. The research type is quantitative research. The research population is employees who work in 15 village offices in the Banyudono district. The research sample was 75 people with purposive sampling technique. The dependent variable is the accountability of village fund management. The independent variables are the competence of village government officials, internal control systems, and organizational commitment. The data analysis method used Multiple Linear Regression using SPSS test equipment. The research results can be concluded that 1) the competence of village government apparatus has a positive and significant effect on the accountability of village fund management. 2) The internal control system has no significant effect on the accountability of village fund management. 3) Organizational commitment has a positive and significant effect on the accountability of village fund management. 4) Competence of Village Government Apparatus, Internal Control System, and Organizational Commitment are able to determine the accountability of village fund management by 61.0%, the remaining 39.0% is explained by other factors not explained in the regression model. Keywords: Competence of Village Government Apparatus, Internal Control System, Organizational Commitment, Accountability of Village Fund Management
ANALYSIS OF FACTORS AFFECTING CAPITAL EXPENDITURE IN THE PROVINCE OF YOGYAKARTA IN 2013-2022 Suhesti Ningsih; Hafizah Wa Akromah; Muh Hasan Ma'ruf
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10220

Abstract

The purpose of this study was to examine the effect of local taxes, regional levies, general allocation funds, and special allocation funds on capital expenditures. This study uses data on the realization of the local government budget (APBD) for 2013 to 2022 taken from the Ministry of Finance's Directorate General of Fiscal Balance (DJPK) website. The population in this study are all regencies and cities in Yogyakarta. The sampling technique used was Saturated Sample with a total sample of 5 regions consisting of 4 districts and 1 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests F tests and t tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditure; 2) regional levies have no effect on capital expenditures; 3) general allocation funds affect capital expenditure; 4) special allocation funds have an impact on capital expenditures.Whit an adjust R2value of 0,664 meaning 66,4% of the dependent variable.
Pelatihan Pembuatan Akun ID Publons Untuk Dosen Institut Teknologi Bisnis AAS Indonesia Tira Nur Fitria; Suprihati Suprihati; Rukmini Rukmini; Wikan Budi Utami; Suhesti Ningsih; Budiyono Budiyono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7677

Abstract

Kegiatan “Pelatihan Pembuatan Akun Publons Bagi Dosen” ini dilaksanakan secara pada hari Kamis, 18 Agustus 2022. Peserta kegiatan yang terlibat adalah sebagian dosen Institut Teknologi Bisnis AAS Indonesia. Pada kegiatan pendahuluan ini, dosen selaku narasumber menjelaskan tentang Publons. Publons adalah situs web komersial yang menyediakan layanan gratis bagi akademisi untuk melacak, memverifikasi, dan menampilkan tinjauan sejawat dan kontribusi editorial untuk jurnal akademik. Pada kegiatan inti ini, dosen selaku narasumber kegiatan pengabdian masyakarat memberikan demonstrasi tentang bagaimana membuat akun Publons. Pada kegiatan ini, narasumber mengajak para peserta lain (dosen) untuk saling berdikusi mengenai berbagai permasalahan yang mungkin terjadi saat proses pembuatan akun Publons. Untuk memiliki Publon ID, tentunya harus mendaftar. Cara daftarnya sangat mudah, disarankan menggunakan akun yang sudah dibuat di ORCID supaya bisa langsung terupdate identitas namanya. Bila tidak memiliki akun ORCID, bisa masuk menggunakan Linkedin, Facebook, dan lainnya. Jika kita ingin membuat akun Publons dengan email, ada beberapa langkah yang harus dilakukan. Pada kegiatan penutup ini, dosen selaku narasumber kegiatan pengabdian masyakarat memberikan kesempatan kepada para peserta kegiatan untuk memberikan respon atau bertanya terkait dengan akun Publons. Dalam kegiatan ini, para peserta (dosen ITB AAS Indonesia) terlihat bersemangat dan antusias dalam mengikuti kegiatan ini. Mereka langsung mempraktekkan cara membuat akun Publons. Dalam kegiatan ini, para peserta (dosen ITB AAS Indonesia) terlihat bersemangat dan antusias dalam mengikuti kegiatan ini. Mereka langsung mempraktekkan cara membuat akun Publons.
Pelatihan Pengisian Beban Kinerja Dosen (BKD) Melalui Aplikasi SISTER Bagi Dosen Institut Teknologi Bisnis AAS Indonesia Tira Nur Fitria; Wikan Budi Utami; Sri Laksmi Pardanawati; Indra Lila Kusuma; Suhesti Ningsih
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.9570

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk mensosialisasikan cara pengisian Beban Kerja Dosen (BKD) di Sistem Informasi Sumberdaya Terintegrasi (SISTER) bagi dosen Institut Teknologi Bisnis AAS Indonesia pada semester gasal 2022/2023. Kegiatan “Pengisian Beban Kinerja Dosen (BKD) di SISTER ini dilaksanakan secara pada hari Kamis, 18 Agustus 2022. Peserta kegiatan yang terlibat adalah sebagian dosen Institut Teknologi Bisnis AAS Indonesia. Pelaksanaan pengabdian kepada masyarakat dilakukan melalui demonstrasi dan diskusi. Dalam kegiatan ini, dosen (narasumber) memberikan contoh mengisi Beban Kinerja Dosen (BKD) di SISTER kepada dosen ITB AAS Indonesia. Selain itu, pelaksanaan kegiatan dilakukan melalui diskusi. Dosen selaku narasumber kegiatan pengabdian masyakarat memberikan kesempatan kepada para peserta kegiatan khususnya dosen ITB AAS Indonesia untuk memberikan pertanyaan terkait dengan BKD di SISTER. Sejumlah dosen ITB AAS Indonesia, menanyakan tentang cara mengisi kinerja Pendidikan (pengajaran), penelitian, pengabdian, serta penunjang. Dalam kegiatan ini, narasumber bersama dosen saling berdiskusi terkait hambatan atau masalah masalah pengisian Beban Kinerja Dosen (BKD) di web Sistem Informasi Sumberdaya Terintegrasi (SISTER). Pada kegiatan ini, dosen selaku narasumber menjelaskan tentang pentingnya Beban Kinerja Dosen (BKD) Melalui Aplikasi SISTER. Pada poin pelaksanaan pendidikan, penelitian, pengabdian dna penunjang, data yang ada pada jenis kinerja pendidikan, penelitian, pengabdian dan penunjang merupakan data yang diambil dari portofolio yang sebelumnya telah dilengkapi oleh dosen, sehingga dosen perlu menarik data tersebut (klaim data).
Kajian Empiris Pengaruh Diversitas Dewan Direksi Terhadap Kinerja Perbankan Di Indonesia Erna Chotijah Suhatmi; Tri Irawati; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16790

Abstract

Users always look forward to financial reports, especially from banks. This is intended to see an overview of information on the development of profits for the companies being observed. Gender, ethnicity, educational background, age and proportion of the board of directors in a company are identical to board diversity. This study aims to determine the relationship between board diversity and banking performance in Indonesia. This study uses a descriptive analytical method. Secondary data used in this study are the financial reports of banking companies listed on the Indonesia Stock Exchange from 2016 to 2022. The data analysis method used in this study is multiple regression analysis. The dependent variable in this study is company performance as reflected in the return on assets while the independent variables in this study are board gender diversity and board expertise diversity. Based on the simultaneous test seen from the probability F value of 0.01 or less than the alpha value of 0.05, then together board gender diversity and board expertise diversity have an effect on return on assets in banking companies. The partial test on the t-test indicates that the value of the BGD variable has an effect on ROA in banking companies. This is indicated by a probability value of 0.003 or less than the alpha value of 0.05. The results of the study also stated that the regression coefficient value of BGD is positive 0.108. In addition, the results of the study showed the influence of BED on ROA of banking companies. This can be shown in the probability results of BED less than the alpha value of 5%, which is 0.005. In addition, the regression coefficient value of BED also shows a positive relationship of 0.129.
The ANALISIS DAMPAK PERHITUNGAN PEMOTONGAN PPH PASAL 21 ATAS KARYAWAN BERDASARKAN PP NO 58 TAHUN 2023 DENGAN UU HPP NO 7 TAHUN 2021 Dian Nur Anissa; Suhesti Ningsih; Muhammad Hasan Ma’ruf
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.832

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dampak perhitungan PPh Pasal 21 bagi pegawai berdasarkan PP 58 Tahun 2023 dengan UU HPP No 7 Tahun 2021. Penelitian ini menggunakan metode diskriptif kualitatif yaitu mendiskripsikan objek-objek yang berkaitan melalui data dengan kalimat atau gambar. Pengumulan data dilakukan dengan obeservasi, wawancara, dan dokumentasi. Analisis data melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil analisis menunjukkan dampak perhitungan pemotongan pajak berdasarkan UU HPP No 7 tahun 2021 sebanyak 13 pegawai dengan jumlah pajak terutang Masa Januari sebesar Rp. 3.654.990 dan Februari Rp 3.708.638, sedangkan PP No 58 tahun 2023 sebanyak 10 pegawai dengan jumlah pajak terutang Masa Januari sebesar Rp 3.622.82 dan Februari Rp 3.697.296. Rata-rata pajak terutang pegawai mengalami penurunan. Terdapat 2 pegawai menjadi naik, 8 pegawai lebih rendah, dan 3 pegawai tidak memiliki pajak terutang lagi. Sehingga penerapan PP 58 tahun 2023 Masa Januari dan Februari memberikan dampak berbeda terkait pajak terutangnya sesuai dengan jumlah penghasilan bruto dan tarif yang dikenakan masing-masing pegawai. Hal ini juga mempengaruhi jumlah pendapatan yang diterima karyawan.
Pengaruh Kesadaran Wajib Pajak Sosialisasi Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Reklame Jihan Erilidya Kumalasari; Suhesti Ningsih; Sri Laksmi Pardanawati
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1275

Abstract

The purpose of this study is to find out how Taxpayer Awareness, Tax Socialization, and Tax Sanctions have an impact on Billboard Taxpayer Compliance in Karanganyar Regency. Quantitative and associative methods are used. The Slovin formula was used to determine a sample of 94 people who answered. Primary data were obtained through questionnaires and analyzed using multiple linear regression using SPSS 23. Studies show that taxpayer awareness does not affect their compliance. On the other hand, tax socialization and tax sanctions significantly and positively affect the compliance of reclamation taxpayers. This shows how important training and law enforcement are in improving tax compliance.”
Analisis Pengaruh Pemungutan Pajak Parkir, Pajak Hotel dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kabupaten Sukoharjo Meysha Puspa Sari; LMS Kristiyanti; Suhesti Ningsih
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1290

Abstract

This study aims to analyze the effect of Parking Tax, Hotel Tax, and Street Lighting Tax collection on the Regional Original Revenue (PAD) of Sukoharjo Regency. The research uses a quantitative method with a multiple linear regression approach. The data analyzed are secondary data from the 2019–2023 period obtained from the Regional Financial and Asset Management Agency (BPKAD) of Sukoharjo Regency. The results show that Hotel Tax and Street Lighting Tax have a significant effect on PAD, while Parking Tax does not have a significant effect. These findings indicate the need to optimize Parking Tax management and improve collection strategies for Hotel Tax and Street Lighting Tax to enhance regional fiscal independence.
Co-Authors Andika Setyawan Ayu Cahyaningrum Budiyono Budiyono Dian Nur Anissa Doni Budi Prasetyo Erna Chotijah Suhatmi Fitria, Tira Nur Hadi Samanto Hafizah Wa Akromah Hasan Ma'ruf Iin Emy Prastiwi Indra Lila Kusuma Itsney Nur Hikmah Jihan Erilidya Kumalasari Laidestifre Santoso Leny Mursitowati LMS Kristiyanti, LMS Maruf, Muhammad Hasan Meysha Puspa Sari Muh Hasan Ma'ruf Muhammad Hasan Ma’ruf Nike Ferani Novita Kinsky Meliani Rizki Octa Arum Sartika Rukmini Rukmini Sri Laksmi Pardanawati Suprihati Suprihati Tarisya Ipit Puspita Sari Tri Irawati Wikan Budi Utami Wulan Widia Astutik yuli astutik Zahro Rustiana