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All Journal PARADIGMA Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ilmiah Mahasiswa FEB Jurnal Administrasi Bisnis Among Makarti JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL CEMERLANG: Pengabdian pada Masyarakat OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Ilmiah Sinus MABIS: Manajemen dan Bisnis FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL WIDYA GANESWARA ACCOUNTHIK : Journal of Accounting and Finance Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal JDEP (Jurnal Dinamika Ekonomi Pembangunan) JRABA Jurnal Pengabdian Mandiri prosiding seminar nasional Best Journal of Administration and Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Intellektika: Jurnal Ilmiah Mahasiswa Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Anita Wijayanti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO (PER) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Avinia Andika; Yuli Chomsatu; Anita Wijayanti
PROSEDING 2021: PROSIDING FAKULTAS EKONOMI
Publisher : PROSIDING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.487 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap Price Earning Ratio (PER). Populasi penelitian ini sebanyak 123 perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018, dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 41 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan hasil penelitian menjelaskan bahwa Debt to Equity Ratio (DER), Price Book Value (PBV), Ukuran Perusahaan (SIZE), dan Return on Equity (ROE), berpengaruh terhadap Price Earning Ratio (PER), sedangkan Current Ratio (CR) dan Total Asset Turnover (TATO), tidak berpengaruh terhadap Price Earning Ratio (PER) pada perusahaan manufaktur yang terdaftar di BEI. Kata Kunci : Price Earning Ratio
DETERMINAN PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK OLEH MAHASISWA AKUNTANSI Tri Kusno Widi Asmoro; Anita Wijayanti; Suhendro Suhendro
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Abstract            The purpose of this research is to analyze some factors which can influence the accounting students’ interest at Batik Islamic University and the  Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, students, public accounting.
Pengaruh DER, Roa, NPM dan EPS Terhadap Underpricing Studi Kasus: Perusahaan Yang Melakukan Initial Public Offering di BEI Meutia Octafian; Anita Wijayanti; Endang Masitoh
JDEP (Jurnal Dinamika Ekonomi Pembangunan) Vol. 4 No. 1 (2021): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdep.v4i1.199

Abstract

This study aims to look at the effect of each variable (DER, ROA, NPM, EPS) on underpricing in companies conducting an initial public offering on the Stock Exchange in 2016-2018. Testing is done by using a sample of 31 companies that conducted an initial public offering listed on the Indonesia Stock Exchange in 2016 -2018, using purposive sampling method. Data processing methods use SPSS with descriptive tests, classic assumption tests, and in the measurement of hypotheses using multiple regression analysis. The results in this study address the influence of ROA and EPS on underpricing, while DER and NPM have no effect on underpricing. It is expected that this research can be used as a material consideration for investors in analyzing financial statements that will be used as a reference in investing, while for academics can add knowledge related to the influence of several fundamental factors on underpricing.
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Perusahaan Pertambangan yang terdaftar di BEI) Sri Mulyani; Anita Wijayanti; Endang Masitoh
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46059

Abstract

The purpose of this research is to know the influence of institutional ownership, independent commissioner, audit committee and audit quality to tax avoidance at mining company listed on BEI year 2014-2016. The population of this study is mining companies listed on the BEI 2014-2016 as many as 46 companies. Sampling used in this research purposive sampling method. Data source is secondary data obtained from company website and BEI website (www.idx.co.id). This study uses multiple regression analysis to analyze data with the help of SPSS 21 edition program. The results of this study indicate that the variables of institutional ownership, audit committee and audit quality have significant influence on tax avoidance, while independent commissioner variable has no significant effect on tax avoidance. The results of this study are expected to be an additional consideration of the management in conducting tax avoidance is correct and efficient without violating applicable tax laws, and can provide additional information for users of financial statements in investment decision making
Pengaruh Faktor Corporate Governance Terhadap Kualitas Audit Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Arcelina Ikawati; Endang Masyitoh W.; Anita Wijayanti
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 2 No. 2 (2024): Maret : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v2i2.908

Abstract

This research aims to analyze the impact of corporate governance factors, such as ownership concentration, board size, and the presence of female directors, on audit quality. The research methodology involves secondary data analysis from the financial reports and audit reports of listed companies. The research findings indicate that ownership concentration and board size have a significant impact on audit quality, while the presence of female directors does not show a significant influence on audit quality. The results of this study are expected to provide a deep insight into the relationship between corporate governance practices and the level of audit quality provided by auditors. The practical implications of these findings can serve as a guide for practitioners, regulators, and other stakeholders in enhancing corporate governance and audit quality in the current business environment.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PERUSAHAAN PERBANKAN PERIODE 2016 – 2019 utami, anis; Anita Wijayanti; Endang Masitoh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 (328.315 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.568

Abstract

This study aims to find out about the influence of ROA, ROE, size and FAR on thecapital structure of the company. The population in this study is banking companieslisted on the Indonesia Stock Exchange for the period 2016-2019 as many as 42companies and 121 samples. this study used multiple linear regressions as ananalysis aalat. The results of hypothesis testing show that ROA affects the capitalstructure of the company, this can be interpreted that the higher roa owned by thecompany, the lower the capital structure of the company. Hypothesis 2 testing showsthat ROE affects the company's capital structure. It can be concluded that the higherthe ROE owned by the company, the higher the capital structure of the company. Thetest results showed that size and FAR had no effect on the capital structure. Thismeans that the size and FAR cannot affect the up/down capital structure of thecompany..
FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO (PER) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Andika, Avinia; Yuli Chomsatu; Anita Wijayanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 (325.684 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.598

Abstract

This research aims to find out the effect of financial performance on the PriceEarning Ratio (PER). The population of this study was 123 manufacturingcompanies registered with the IDX in 2016-2018, using purposive samplingtechniques so that a sample of 41 companies was obtained. The data analysis methodused in this study is multiple linear regression analysis. Based on the results of thestudy explained that Debt to Equity Ratio (DER), Price Book Value (PBV), CompanySize (SIZE), and Return on Equity (ROE), affect the Price Earning Ratio (PER),while the Current Ratio (CR) and Total Asset Turnover (TATO), have no effect onthe Price Earning Ratio (PER) in manufacturing companies listed on the IDX.
PENGEMBANGAN WAWASAN KEWIRAUSAHAAN GLOBAL MELALUI KOLABORASI INTERNASIONAL DAN VISITING LECTURE DALAM PROGRAM PENGABDIAN MASYARAKAT Anita Wijayanti; Supawi Pawenang; Phaisan Toryib
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 1: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v4i1.9589

Abstract

UNIBA Surakarta, sebagai entrepreneur university, melaksanakan program visiting lecture di Attarkiyah Islamic Institute, Thailand Selatan, sebagai bentuk pengabdian masyarakat internasional. Program ini bertujuan meningkatkan wawasan global siswa dan pemahaman mereka tentang kewirausahaan dalam konteks internasional.Kegiatan dilakukan melalui analisis kebutuhan, penyusunan program partisipatif, dan pelaksanaan interaktif dengan metode presentasi, studi kasus, dan simulasi. Hasilnya, siswa memperoleh pemahaman mendalam tentang kewirausahaan, terinspirasi mengembangkan pola pikir kreatif, inovatif, dan adaptif, serta termotivasi menghadapi tantangan ekonomi global. Program ini juga memperkuat hubungan internasional antara UNIBA Surakarta dan Attarkiyah Islamic Institute. Rekomendasi pengembangan mencakup perluasan materi, penguatan pendampingan pasca-kegiatan, dan evaluasi berkelanjutan. Kegiatan ini menjadi langkah konkret UNIBA Surakarta dalam mendukung pendidikan kewirausahaan berbasis nilai-nilai Islam untuk mencetak generasi wirausahawan berdaya saing global
The Influence of Organizational Culture on the Improvement of Health Services at Telaga Murni Public Health Center Donah Mulatsih; Agus Cholik; Anita Wijayanti; Sri Wahyuni; Sumantoro
Best Journal of Administration and Management Vol 3 No 2 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i2.229

Abstract

This study explores the influence of organizational culture on the improvement of health services at the Telagamurni Public Health Center. Using an explanatory survey method with a quantitative approach, the study analyzed data from 89 respondents selected through stratified random sampling. The findings reveal that organizational culture contributes 68.5% to the improvement of health service quality. The dimension of team orientation scored the highest, emphasizing the importance of collaboration in health services. Conversely, the aspects of innovation and risk-taking recorded the lowest scores, indicating the need for enhancements in organizational creativity and adaptability. Practical implications of these findings include strengthening training programs, developing integrated health information systems, and implementing digital transformation in health services.
The Effect Of Company Size, Industry Type And Research And Development Intensity On Intellectual Capital Disclosure Ishaq; Riana Rachmawati Dewi; Anita Wijayanti
Journal of Economics, Business, and Government Challenges Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i2.126

Abstract

This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.
Co-Authors - Suhendro Abdul Wahab Khoirul Hanif Adrian Hartanto Darma Sanputra Agni Astungkara Agus Cholik Allivia Ayuningtyas Andika, Avinia Anis Sri Utami Anisa Yasmin Caniago Arcelina Ikawati Ariska Wijayanti Avinia Andika Azis Setyo Utomo Bima Setyawan Devi Ricatur R.N Dian Fawzi Ilmiah Donah Mulatsih Endang Masitoh Endang Masitoh Endang Masitoh W Endang Masitoh Wahyuningsih Endang Masyitoh W. Fitriyana Rahmadani Gunawan Setyo Utomo Ishaq Istiatin Istiatin Kartika Hendra Titisari Larosa Dayanara Lukman Hakim M. Kholid Mawardi Marisa Ayu Nurrohmah Mega Silviana Meutia Octafian Mirna Wati Mirnawati Ratuloly Muhammad Rafi Hafizuddin Putra Nanda Ayu Cahyaning Thyas Nunung Harnanto Phaisan Toryib Purnama Siddi Radian Atho' Al-Faruqi Rehaninditya Annisa Wibowo Riana Rachmawati Dewi Rina Puji Hastuti Rosa Nikmatul Fajri Salimah Salimah Sari Wiyati Siti Nurlaela Sri Mulyani Sri Wahyuni Suhendro . Suhendro Suhendro Sumantoro Supawi Pawenang Tri Kusno Widi Asmoro Tri Kusno Widi Asmoro utami, anis Yuli Chomsatu Yuli Chomsatu Samrotun Yusri Abdillah