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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya 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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PENGARUH PENDAPATAN, BIAYA BUNGA, BIAYA OPERASIONAL, DAN ARUS KAS OPERASI TERHADAP LABA BERSIH PERUSAHAAN JASA KEUANGAN DI BEI TAHUN 2020-2024 Rizki Octa Arum Sartika; Suhesti Ningsih; Hadi Samanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3czcy436

Abstract

This research aims to analyze the influence of income, interest expenses, operational costs, and operating cash flow on the net profit of service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. This research is a type of descriptive study with a quantitative approach. The population in this study consists of 105 service companies in the financial sector, with the sampling technique using purposive sampling method, resulting in 30 companies as the sample. The data source used is secondary data obtained from the official website of the Indonesian Stock Exchange (IDX). The data analysis methods used include descriptive statistical tests, classical assumption tests, as well as hypothesis testing consisting of F tests, t tests, multiple linear regression analysis, and the coefficient of determination (R²) test. Research results indicate that partially the variables of income, interest costs, operating costs, and operating cash flow have a significant effect on the company’s net profit.
PENGARUH KONSEP PENGUKURAN BALANCE SCORECARD TERHADAP PENGUKURAN KINERJA PERUSAHAAN JASA KONSTRUKSI PADA PT. KARSA BAYU BANGUN PERKASA DI SURAKARTA Tarisya Ipit Puspita Sari; Sri Laksmi Pardanawati; Suhesti Ningsih
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bxb3r453

Abstract

The purpose of this study was to determine the effect of the balanced scorecard concept on the measurement of the company's performance at PT. Karsa Bayu Bangun Perkasa Surakarta. This study uses a questionnaire data collection method. The population used is employee staff from all sections (Office Staff, Warehouse Section, Carpenter, and Project Logistic Section). The data analysis method is descriptive and respondents, data quality test (validity test, reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test) and for hypothesis testing using multiple linear analysis, F test, t test and coefficient of determination test. In this study, a sample of 100 people was obtained. Based on the test results, it can be concluded that the Financial Perspective affects Company Performance, Customer Perspective affects Company Performance, Internal Business Process Perspective affects Company Performance, and Growth and Learning Perspective affects Company Performance.
Pengaruh Perubahan Tarif, Pemahaman Peraturan Perpajakan dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Sukoharjo Zahro Rustiana; Indra Lila Kusuma; 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.v2i3.1327

Abstract

This study aims to examine the effect of changes in tax rates, understanding of tax regulations, and tax awareness on the compliance of UMKM taxpayers. This research employs a survey approach with data collection via questionnaires from respondents who are UMKM taxpayers within the jurisdiction of KPP Pratama Sukoharjo. This study uses a sample of 100 determined using the Slovin formula. The data is analyzed using multiple linear regression analysis with SPSS software. The t-test results indicate that all three independent variables have a positive and significant effect on taxpayer compliance, with the calculated t-values being greater than the t-table value (1.984) and the significance value below 0.05. This research proves that changes in tax rates, understanding of tax regulations, and tax awareness affect the compliance of UMKM taxpayers.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NIAT BERKELANJUTAN DALAM PENGGUNAAN E-WALLET SHOPEEPAY Nike Ferani; Suhesti Ningsih; LMS Kristiyanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bpfdzf10

Abstract

This study aims to analyze the influence of perceived ease of use, financial literacy, and perceived usefulness on the continuous intention to use ShopeePay as an e-wallet in shopping activities. The research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 100 active ShopeePay users in the Solo Raya region, selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results indicate that, partially, all three variables—perceived ease of use, financial literacy, and perceived usefulness—have a positive and significant influence on the continuous intention to use ShopeePay. The Adjusted R² value of 0.437 suggests that 43.7% of the variability in continuous usage intention can be explained by the three independent variables.
PENGARUH PEMAHAMAN SISTEM INFORMASI AKUNTANSI,  E-COMMERCE,  MODAL USAHA DAN MOTIVASI TERHADAP MINAT  BERWIRAUSAHA MAHASISWA: (Studi Pada Mahasiswa Akuntansi Di Solo Raya) Andika Setyawan; Wikan Budi Utami; Suhesti Ningsih
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.108

Abstract

This research was conducted determine the influence of accounting information systems, e-commerce, business capital, motivation on entrepreneurial interest of accounting students in Solo Raya. This research uses primary data by collecting data through questionnaires. The sampling in the research was accidental sampling. The research sample consisted of 100 respondents with accounting students from 18 universities in Solo Raya. The data analysis method uses descriptive statistical tests, data quality test, classical assumption tests, t statistical tests, and coefficient of determination tests. The research results state that Accounting Information Systems, E-Commerce, Business Capitals, and Motivation influence Entrepreneurial Interest.
PENGARUH  MODAL USAHA, LOKASI USAHA, TEKNOLOGI INFORMASI, DAN LAMA USAHA TERHADAP PENDAPATAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI KABUPATEN BOYOLALI Wulan Widia Astutik; Suhesti Ningsih; Sri Laksmi Pardanawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/17v18797

Abstract

This study aims to determine the effect of business capital, business location, information technology, and length of business on the income of micro, small and medium enterprises (MSMEs) in Boyolali Regency. This study used a quantitative type of research. The data in this study is primary data. Data collection was carried out by distributing questionnaires to MSME actors in Boyolali Regency. The population in this study is MSME actors in 22 sub-districts in Boyolali Regency. The number of samples was calculated using the slovin formula with the results of 100 respondents. The data obtained is then processed using SPSS with data analysis methods, descriptive statistical tests, data quality tests consisting of validity tests and reliability tests, classical assumption tests used are normality tests, multicollinearity tests and auto correlation tests. The feasibility test of the model used is the F test. While the hypothesis test used is a multiple linear regression test, t test, and determination coefficient test. The results showed that the independent variables of business capital, business location, information technology and length of business each partially had a positive and significant influence on the income of MSMEs in Boyolali Regency.
Sosialization of income tax article 21 to Bank Jateng Employees Leny Mursitowati; Maruf, Muhammad Hasan; Suhesti Ningsih; Doni Budi Prasetyo
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17256

Abstract

have into a real form of community service. Community Service Lecture (KKN) is also a concrete form of experience that includes education, research, and community service. The Community Service Activity of ITB AAS Indonesia was carried out at Bank Jateng, Sragen Branch Office. The purpose of this Community Service activity is to provide an understanding to Bank Jateng employees about the definition of Income Tax Article 21 (PPh21), income tax subjects, tax obligations, types of taxes, tax withholding rates, tax withholding flows and tax reporting. The method of community service activities is a qualitative method involving three stages including the observation method, interview method and counseling method. The target of the community service is the employees of Bank Jateng, Sragen Branch Office who are subjects of Income Tax Article 21 (PPh21). In conclusion, the community service activities carried out at Bank Jateng, Sragen Branch Office can provide positive results to employees regarding information on Income Tax Article 21 (PPh21). Kata kunci: Pajak Penghasilan Pasal 21 (PPh21), subjek pajak, jenis pajak,  tarif pajak, pelaporan pajak.
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Zulfa Khoirul Ummah; Suhesti Ningsih; Suprihati Suprihati
YASIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10234

Abstract

This study was motivated by post-pandemic financial pressure in the telecommunications sector and inconsistencies in previous research findings regarding financial factors that influence corporate social responsibility disclosure. This study aims to analyze the influence of profitability measured through Return on Assets (ROA), liquidity measured through the Current Ratio (CR), and leverage measured through the Debt to Equity Ratio (DER) on Corporate Social Responsibility (CSR) disclosure. This study employed a quantitative approach with a causal-associative design. The research sample was determined through purposive sampling, resulting in 16 telecommunications sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period, with a total of 64 observations. Secondary data sourced from annual reports and sustainability reports were analyzed using multiple linear regression through SPSS 23 after meeting the classical assumption tests. The results showed that profitability, liquidity, and leverage each had a positive and significant influence on CSR disclosure. Simultaneously, the F-test results showed that the three variables had a significant influence on CSR disclosure, with a coefficient of determination of 54.6%. The conclusion of this study affirms that corporate social transparency does not merely represent regulatory compliance but also forms part of a business strategy influenced by cash flow stability, profitability, and debt management. The implications of this study indicate that management needs to maintain fundamental financial performance to ensure the sustainability of CSR programs, while investors can use CSR disclosure as one indicator in assessing investment risk and corporate sustainability.
Co-Authors Andika Setyawan Budiyono Budiyono Dian Nur Anissa Doni Budi Prasetyo 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 Wikan Budi Utami Wulan Widia Astutik Zahro Rustiana Zulfa Khoirul Ummah