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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN KEUANGAN MAHASISWA FEB DI SOLO RAYA Novita Kinsky Meliani; 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/x780zx37

Abstract

This research ims to determine the influence of financial literacy, lifestyle, and social media on the financial management of FEB (Faculty of Economics and Business) students in Solo Raya. The objects of this research are students of the Faculty of Economics and Business in the Solo Raya region. This research is a quantitative study. The sample was selected using accidental sampling technique, resulting in 100 respondents. This study used primary data obtained through questionnaires. The data analysis techniques in this study are validity tests, reliability tests, classical assumption tests and hypothesis testing which include multiple linear regression analysis, F test, t test, and determination coefficient test (R2). The results of the partial test study show that financial literacy, lifestyle, and social media variables have a positive and significant effect on financial management
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.
PENGARUH PENGETAHUAN AKUNTANSI, PENGHARGAAN FINANSIAL, DAN LINGKUNGAN KERJA TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIR MENJADI SEORANG AKUNTAN PUBLIK Ayu Cahyaningrum; Hadi Samanto; Suhesti Ningsih
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/vvkwdc24

Abstract

This research aims to determine the influence of accounting knowledge, financial rewards, and work environment on students' interest in choosing a career as a public accountant. This research is quantitative research with a population of Soloraya accounting students, samples were taken using the Slovin formula from 100 respondent. Data analysis uses multiple linear regression models, hypothesis testing and classic assumption tests consisting of normality tests, multicollinearity tests and autocorrelation tests. The research results show that the feasibility test of the model on accounting knowledge, financial rewards and work environment influences students' interest in becoming public accountants. Which means this regression model is suitable for use. This is proven by the F test, which obtained a significance of 0.005 < α = 0.05. The results of the partial t test show that accounting knowledge, financial rewards and the work environment influence students' interest in becoming public accountants with a significance value of <0.05. The Adjust R Square value is 68.6%, which means 68.6%, which means the independent variable (accounting knowledge, financial rewards and work environment) has an influence of 68.6% on the dependent variable (interest in becoming a public accountant).
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2022 Yuli Astutik; Suhesti Ningsih; Hadi Samanto
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/bv17jm11

Abstract

This research aims to analyze the profitability, liquidity and solvency of share prices in non-cyclical consumer sector companies listed on the IDX for the 2020 - 2022 period. Sampling used purposive sampling with time series data to obtain a sample of 93. The method in this research uses a test. Descriptive statistics, classical assumption tests, and hypothesis testing with the F test (model feasibility test), t test and R2 test. The results of the F test obtained a significance value of 0.003 < 0.005, so the model is suitable for use. This means there is no need to vary the model in research. From the results of the hypothesis test, the test shows that the profitability variable has an effect on share prices, this is proven by the significance value of 0.00 i<0.005. Meanwhile, the liquidity and solvency variables have a significance value greater than 0.05, namely 0.792 and 0.253, thus it can be concluded that liquidity and solvency have no effect on share prices. From the R2 test results, the customized R isquare value is obtained of 0.389 or 38.9%. This shows that the variables profitability, liquidity and solvency can influence share prices by 38.9%. Meanwhile, the remaining 61.1% was influenced by other factors outside the research.
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.
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&#039;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&#039;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