Rahmawati Hanny Yustrianthe
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Y.A.I., Jakarta, Indonesia Jl. Kramat Raya No. 98 Jakarta Pusat, Indonesia

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KAJIAN EMPIRIS KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI BEI Fahmi, Muhammad; Yustrianthe, Rahmawati Hanny
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.831 KB) | DOI: 10.12928/optimum.v5i1.7829

Abstract

This study aimed to analyze the factors that affect the debt policy on companies listed in Indonesia Stock Exchange in the year 2011-2013. The sampling technique is done by using purposive sampling. The sample in this study as many as 34 companies listed in Indonesia Stock Exchange. Data analysis began with descriptive statistical test, followed by the normality of the data, the classical assumption test, and regression analysis. The results of this study indicate that partial insider ownership structure, a set of investment opportunity, asset structure, and free cash flow do not affect debt policy. Only the size of the company and partially affecting profitability debt policy. Insider ownership structure, a set of investment opportunity, asset structure, the size of the company, free cash flow and profitability simultaneously affect the debt policy.
FAKTOR DISKRIMINAN TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Yustrianthe, Rahmawati Hanny; Grediani, Evi; Niandari, Nanik

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.81 KB) | DOI: 10.31955/mea.v5i1.735

Abstract

Penelitian ini bertujuan untuk menjelaskan faktor-faktor yang mempengaruhi penghindaran pajak, seperti tata kelola perusahaan (diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komite audit dan kompensasi eksekutif), leverage, intensitas dan ukuran aset tetap. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2016-2019. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan menggunakan regresi linier. Hasil analisis menunjukkan bahwa hanya kepemilikan manajerial dan leverage yang berpengaruh terhadap penghindaran pajak dan berpengaruh negatif. Variabel lain seperti kepemilikan institusional, komite audit, kompensasi eksekutif, ukuran dan intensitas aset tetap tidak berpengaruh terhadap penghindaran pajak
PENGARUH PERTUMBUHAN PENJUALAN, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Yustrianthe, Rahmawati Hanny; Fatniasih, Ida Yeni

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1096

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Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, leverage dan profitabilitas terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2019. Leverage diproksikan dengan Debt to Equity Ratio (DER), Profitabilitas diproksikan dengan Return on Equity (ROE) dan Tax Avoidance yang diproksikan dengan Effective Tax Rate (ETR). Penelitian ini merupakan penelitian kausatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI sejumlah 179 perusahaan. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh sampel penelitian 22 laporan keuangan emiten. Data pada penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dan website resmi perusahaan yang bersangkutan. Analisis data yang digunakan adalah dengan analisis deskriptif dilanjutkan uji persyaratan meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Metode statistik yang digunakan untuk menganalisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan (sals growth) dan leverage tidak memiliki pengaruh signifikan terhadap tax avoidance. Sedangkan profitabilitas berpengaruh signifikan positif terhdap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2019. Kata Kunci: Pertumbuhan penjualan; leverage; profitabilitas; tax avoidance.
DETERMINASI NILAI PERUSAHAAN : KAJIAN EMPIRIS TERHADAP INDUSTRI MANUFAKTUR DI INDONESIA Murwani, Ani Sri; Perdana, Djaja; Yustrianthe, Rahmawati Hanny
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1738

Abstract

Kajian ini dijalankan dengan maksud untuk memahami bagaimana pengaruh dari ketetapan pemodalan, ketetapan pendanaan, serta rasio aktivitas pada value dari perusahaan dalam perusahaan manufaktur pada periode 2015-2019. Sampel pada kajian ini 30 perusahaan yang diambil menggunakan pengambilan sampel sumber data dengan pertimbangan tertentu. Teknik regresi linier berganda digunakan pada analisi data penelitian inis. Temuan dari kajian ini memeperlihatkan jika keputusan investasi, keputusan pendanaan, serta rasio aktivitas secara bersama memberi pengaruh pada nilai perusahaan. Keputusan investasi secara parsial memberi efek terhadap value perusahaan, sementara ketetapan investasi dan rasio aktivitas tidak memberi pengaruh pada value perusahaan.
Price earning ratio, ukuran dan nilai perusahaan pada perusahaan manufaktur di Indonesia Wiratno, Dwi Haryono; Yustrianthe, Rahmawati Hanny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.773 KB) | DOI: 10.32670/fairvalue.v4i12.2097

Abstract

This study aims to determine the effect of price earning ratio and size on value of the company in manufacturing companies listed on the IDX for the 2015-2019 period. This research is a associative research. The population in this study were 177 companies listed on the IDX. The sample selection used a purposive sampling techinique and the research sample was obtained from 63 issuers financial reports. The data in this study are secondary data obtained from the Indonesia Stock Exchange (BEI) and the official website of the company concerned. The data analysis used was descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The result showed that price earning ratio has a positive and significant on value of the company. Meanwhile size do no have a positive and significant on value of the company listed on the IDX for the 2015-2019 period. 
Determinan faktor yang mempengaruhi minat investasi Purwantini, Maria; Yustrianthe, Rahmawati Hanny; Grediani, Evi; Handayani, Handayani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2623

Abstract

Investment is a type of investment in which investors hope to make a profit. In general, investors invest to improve the quality and welfare of their lives through the profits and returns they receive. The research is intended to empirically test the factors that influence investment intentions. These factors include capital market training, investment knowledge, and the benefits of investing in equities. The population of this study was 121 students in Yogyakarta who had attended capital market training. Samples were taken by the convenience sampling method. A questionnaire was used to collect data. Multiple linear regression was used to analyze the data. The results of this study show that capital market training has a proven influence on investment intentions. Investment knowledge has an effect on investment intention, and investment benefits have an effect on investment intention received.
PELATIHAN KOMPUTERISASI AKUNTANSI DENGAN APLIKASI SISKEUDES DALAM UPAYA PENINGKATAN KOMPETENSI GURU Yustrianthe, Rahmawati Hanny; Darmawan, Yanto; Jati, Budhi Purwantoro; Kuntoro, Agus
Jurnal Terapan Abdimas Vol 7, No 2 (2022)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v7i2.12946

Abstract

Abstract. Village funds provided by the central government aim to encourage the productivity of rural communities. For this reason, the use of village funds must be planned, implemented and reported to assess the level of success of the village fund program as stated in Law Number 6 concerning Villages of 2014 and Ministerial Regulation Number 113. This attracts the attention of all parties, including the world of education, considering that the central government funds disbursed to villages reaches 10% of the total state budget. Therefore, a clear, transparent and easy accountability system is needed for village financial management. In this regard, BPKP in collaboration with the Ministry of Home Affairs has developed the SISKEUDES application which is expected to fulfill these objectives. The world of education, especially at the vocational level, tries to follow up on this need by incorporating digital-based village accounting materials into its curriculum so that it is able to provide the necessary skilled workers. In order to bridge the needs and make the success of the above government program a success, community service activities are carried out to improve and strengthen the competence of accounting teachers at SMK DIY and Central Java towards the village financial system and the operation of the siskeudes application system. The service team from the YKPN Polytechnic will hold community service in 2021 with the theme: "Computerized Accounting Training with the Siskeudes Application in the Context of Improving Teacher Competence". The method used in this activity is the lecture method, tutorial, practice and discussion of training and teaching theory and application of the village financial system. The training was attended by 46 teachers which was carried out offline at the YKPN Yogyakarta Polytechnic Building. The result of this service is that accounting teachers at MGMP Accounting DIY and Central Java are increasingly competent in teaching computerized village accounting. This can be seen from the smooth implementation as planned and the enthusiasm of the participants in completing the material in the village accounting computer module. In addition, it can also be seen from the feedback given by the vocational teachers who participated in the training who expressed satisfaction, felt the benefits of the training to increase their knowledge and skills related to the SISKEUDES application. After this service activity, it is hoped that what has been obtained by the teacher can be implemented in their SMKs so that they can produce students who are competent and able to play a major role as operators in operating the siskeudes application. The teachers also hope that similar training can be carried out again with a wider audience, and with other topics. Abstrak. Dana desa yang diberikan oleh pemerintah pusat bertujuan untuk mendorong produktivitas masyarakat desa. Untuk itu penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa sebagaimana tertuang dalam Undang-Undang Nomor 6 tentang Desa Tahun 2014 dan Peraturan Menteri Nomor 113. Hal ini menarik perhatian semua pihak. , termasuk dunia pendidikan, mengingat dana pemerintah pusat yang dikucurkan ke desa mencapai 10% dari total APBN. Oleh karena itu, diperlukan sistem pertanggungjawaban yang jelas, transparan dan mudah dalam pengelolaan keuangan desa. Berkaitan dengan hal tersebut, BPKP bekerjasama dengan Kementerian Dalam Negeri telah mengembangkan aplikasi SISKEUDES yang diharapkan dapat memenuhi tujuan tersebut. Dunia pendidikan khususnya pada tingkat vokasi mencoba menindaklanjuti kebutuhan tersebut dengan memasukkan materi akuntansi desa berbasis digital ke dalam kurikulumnya sehingga mampu menyediakan tenaga terampil yang diperlukan. Dalam rangka menjembatani kebutuhan dan menyukseskan program pemerintah di atas, maka dilakukan kegiatan pengabdian kepada masyarakat untuk meningkatkan dan memperkuat kompetensi guru akuntansi di SMK DIY dan Jawa Tengah terhadap sistem keuangan desa dan operasionalisasi siskeudes. sistem aplikasi. Tim pengabdian dari Politeknik YKPN akan mengadakan pengabdian masyarakat pada tahun 2021 dengan tema : “Pelatihan Akuntansi Komputerisasi dengan Aplikasi Siskeudes Dalam Rangka Peningkatan Kompetensi Guru”. Metode yang digunakan dalam kegiatan ini adalah metode ceramah, tutorial, praktek dan diskusi teori pelatihan dan pengajaran serta penerapan sistem keuangan desa. Pelatihan diikuti oleh 46 guru yang dilaksanakan secara offline di Gedung Politeknik YKPN Yogyakarta. Hasil dari pengabdian ini guru akuntansi di MGMP Akuntansi DIY dan Jawa Tengah semakin kompeten dalam mengajar akuntansi desa yang terkomputerisasi. Hal ini terlihat dari kelancaran pelaksanaan sesuai rencana dan semangat peserta dalam menyelesaikan materi pada modul komputer akuntansi desa. Selain itu juga dapat dilihat dari feedback yang diberikan oleh para guru SMK peserta pelatihan yang menyatakan puas, merasakan manfaat dari pelatihan tersebut untuk menambah pengetahuan dan keterampilannya terkait dengan penerapan SISKEUDES. Setelah kegiatan pengabdian ini diharapkan apa yang telah diperoleh guru dapat diimplementasikan di SMK-nya sehingga dapat menghasilkan siswa yang berkompeten dan mampu berperan utama sebagai operator dalam mengoperasikan aplikasi siskeudes. Para guru juga berharap agar pelatihan serupa dapat dilakukan kembali dengan audiens yang lebih luas, dan dengan topik lain.
SOSIALISASI DAN PELATIHAN PENGISIAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PAJAK PENGHASILAN ORANG PRIBADI PADA PT. FAJAR BANGUN RAHARJA SURAKARTA Tjandra, Ronowati; Yustrianthe, Rahmawati Hanny; Grediani, Evi
Jurnal Terapan Abdimas Vol 9, No 1 (2024)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v9i1.18022

Abstract

Abstract. The aim of this community service activity is to increase participants' understanding and skills regarding fulfilling their tax obligations regarding personal income tax. This is driven by the fact in partner companies that employees and management need an updated understanding of taxation, especially as tax regulations change. So, socialization efforts and providing training regarding how to calculate, fill out and report WPOP SPTs, including new provisions or issues related to taxation, are very necessary. The targets for this community service activity are all staff and management of PT. Fajar Bangun Raharja Surakarta. The target audience is subjects who already have a fixed salary every month from the company and usually have tax deducted at once by the company treasurer, so subjects rarely fill out SPT. Apart from receiving a salary every month, subjects also usually have assets that may not have been reported in taxes. The implementation of community service activities generally runs smoothly with support, especially from the management of PT. Fajar Bangun Raharja, Surakarta. There were 20 training participants who attended. The implementation of the activity was interactive, marked by more than 50% of participants actively asking questions and giving their opinions, while also hoping that there would be further training to update their understanding of taxation. Community Service implementers assist participants in filling out e-SPT using the e-filling system. Some participants faced difficulties because they were not used to using computers and were still unsure about carrying out various options on the system. Apart from that, even though the participants had brought proof of tax deductions, they still had difficulty entering numbers or amounts into the system. The obstacles faced in this service include: (1) determining the net income that should be taxed; (2) determine the assets included in the SPT reporting; and (3) technical obstacles, namely the process of filling out the SPT using the e-filing system.  Abstrak. Tujuan dari kegiatan pengabdian pada masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan peserta terkait pemenuhan kewajiban perpajakan mereka seputar pajak penghasilan orang pribadi. Hal tersebut didorong oleh adanya fakta di perusahaan mitra bahwa karyawan dan manajemennya memerlukan update pemahaman terkait perpajakan, apalagi ketentuan perpajakan berubah-ubah. Jadi sangat diperlukan upaya sosialisasi dan pemberian pelatihan terkait cara menghitung, mengisi, melaporkan SPT WPOP termasuk ketentuan-ketentuan atau isu-isu baru terkait perpajakan. Sasaran dalam kegiatan pengabdian masyarakat ini adalah seluruh staf dan manajemen PT. Fajar Bangun Raharja Surakarta. Khalayak sasaran tersebut merupakan subjek yang sudah memiliki gaji tetap setiap bulan dari perusahaan dan biasanya sudah dipotong pajak sekaligus oleh bendahara perusahaan, sehingga subjek jarang mengisi SPT. Selain menerima gaji setiap bulan subjek juga biasanya memiliki harta yang kemungkinan belum dilaporkan dalam pajak. Pelaksanaan kegiatan pengabdian pada masyarakat secara umum berjalan dengan lancar dengan dukungan terutama dari manajemen PT. Fajar Bangun Raharja, Surakarta. Peserta pelatihan yang hadir berjumlah 20 orang. Pelaksanaan kegiatan berlangsung interaktif ditandai dengan lebih dari 50% peserta aktif bertanya dan memberikan pendapatnya, sekaligus mengharapkan ada pelatihan-pelatihan berikutnya untuk update pemahaman perpajakan. Pelaksana abdimas membantu para peserta dalam mengisi e-SPT menggunakan sistem e-filling. Beberapa peserta menghadapi kesulitan karena tidak terbiasa menggunakan komputer dan masih ragu dalam menjalankan berbagai opsi pada sistem. Selain itu, meski para peserta telah membawa bukti pemotongan pajak, namun mereka masih kesulitan dalam memasukkan angka atau nominal pada sistem. Kendala yang dihadapi dalam pengabdian ini yaitu antara lain: (1) menentukan penghasilan bersih yang seharusnya dikenakan pajak; (2) menentukan harta yang dimasukkanke dalam pelaporan SPT; serta (3) kendala teknis yaitu proses pengisian SPT dengan sistem e- fiiling.  
FAKTOR PENENTU TINDAK PENGGELAPAN PAJAK: TARIF, KEADILAN, SANKSI PAJAK, DAN TEKNOLOGI INFORMASI Yustrianthe, Rahmawati Hanny; Pandansari, Sekar Ayu
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7701

Abstract

This study aims to obtain empirical evidence regarding the influence of information technology, tax rates, tax fairness, tax sanctions on tax evasion. The sample was conducted using a purposive sampling method on individual taxpayers in Yogyakarta as many as 100 respondents. The data collection technique used a questionnaire. The data analysis method used in this study was multiple linear regression. The results of the study indicate that information technology tax rates, tax fairness, and tax sanctions simultaneously have a significant effect on tax evasion, but partially do not have a significant effect.
RETURN ON EQUITY, DEBT TO TOTAL ASSET RATIO, AND COMPANY VALUE Yustrianthe, Rahmawati Hanny; Mahmudah, Sufyana
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.88

Abstract

This study aimed to determine the effect of Return on Equity (ROE) and Debt to Total Asset Ratio (DAR) on Firm Value in manufacturing companies listed on the Indonesia’s Stock Exchange 2015-2019, both partially and simultaneously. The research was categorized as an associative research by using. 179 companies listed on the Indonesia Stock Exchange (BEI) as a population. The sample obtained from 63 companies were selected using purposive sampling technique. The data in this study are secondary data obtained through the Indonesia Stock Exchange (BEI) and related company websites then being analyzed with multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, and normality test. The results showed that the Return on Equity (ROE) has a positive effect on Firm Value, Debt to Total Asset Ratio (DAR) has no significant effect on firm value, and Return on Equity (ROE) & Debt to Total Asset Ratio (DAR) has affect on firm value. Keywords: ROE, DAR, Book Value.