Claim Missing Document
Check
Articles

Found 19 Documents
Search

ANALISIS KINERJA KEUANGAN PDAM KOTA SURAKARTA BERDASARKAN KEP.MENDAGRI NO. 47 TAHUN 1999 Titisari, Kartika Hendra
PARADIGMA Vol 4, No 01 (2010): Paradigma, Vol. 04, No.01 Pebruari - Juli 2010
Publisher : PARADIGMA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research was to determine and describe the development of the financial performance of the PDAM in Surakarta on the years 2006-2008 based on the Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999. Methods used in this research is descriptive method of documentary analysis model. Population is the financial statements (report income statement and balance sheet) of PDAM Surakarta on the years 2006-2008. Data collection techniques used are documentation techniques. Data analysis technique used is based on the Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999 on guidelines for performance appraisal of the PDAM (Local Water Company). Based on research results can be concluded that: (1) The financial performance of the year 2006-2008 was low. (2) As a whole of 10 (ten) there are three indicators are good indicators of performance are: the ratio of productive assets to the water sales, billing period, and the effectiveness of billing. (3), While financial performance indicators are not maximized value: the ratio of long-term debt to equity, the ratio of operating expenses to income, and operating profit ratio of depreciation. With the condition, PDAM of Surakarta taps should be able to improve efficiency, so that comparison between companies with a cost advantage which is getting better. Besides, it is necessary to check for water leaks that occur in order to reduce losses experienced by the company. Key word    : financial performance, financial ratio, SK Menteri Dalam Negeri Nomor 47 Tahun 1999
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BARANG INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2014 – 2018 Larosa Dayanara; Kartika Hendra Titisari; Anita Wijayanti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.455 KB)

Abstract

This Research aims to test the leverage, profitability, size of the company and capital intensity against tax avoidance. On the research of these independent variables using Leverage, profitability of the company's size and capital intensity while the variable dependennya is tax avoidance. The population in this research is the company's industrial goods and consumption listed in Indonesia stock exchange period in 2014 - 2018 the company, using the method of purposive sampling yielded 13 companies that meet the criteria. This research uses linear regression analysis double. Results on the research indicates that the profitability of the company and the size effect on tax evasion while the variable doesn't effect on tax evasion. Based on the test results the coefficient of determination (R2) of earned 32.8% of tax avoidance variable can be explained by the variable leverage, profitability, size of the company and capital intensity, while the rest were 67.2% in the other factors explain by factors outside of the variables in the study.
Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance Novita Wahyu Triyanti; Kartika Hendra Titisari; Riana Rachmawati Dewi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i1.850

Abstract

In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.
PENGARUH KUALITAS E-GOVERNMENT TERHADAP KEPUASAN PENGGUNA E-FILING Studi Kasus Wajib Pajak OP di Surakarta Tahun 2019 Gunawan Setyo Utomo; KARTIKA HENDRA TITISARI; ANITA WIJAYANTI
JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.556 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh kualitas sistem, kualitas informasi, dan kualitas layanan terhadap kepuasan pengguna E-filing di Surakarta. Populasi dan sampel dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Surakarta tahun 2019. Teknik pengambilan data penelitian ini menggunakan teknik incidental sampling, dan penentuan jumlah sampel menggunakan rumus slovin dengan sampel penelitian sebanyak 100 responden. Data yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan skala likert 1 sampai 5. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil analisis yang dilakukan menunjukkan bahwa ada pengaruh positif kualitas sistem dan kualitas layanan terhdap kepuasan pengguna E-filing. Sedangkan kualitas informasi tidak bepengaruh terhadap kepuasan pengguna E-filing.
FAKTOR YANG MEMPENGARUHI KEEFEKTIFAN SISTEM INFORMASI AKUNTANSI PENJUALAN BERBASIS APLIKASI ALFACART PADA PT SUMBER ALFARIA TRIJAYA, Tbk dea ayu kusuma wardani; Kartika Hendra Titisari; Yuli Chomsatu
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 4 No 1 (2020): UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/mmud.v4i1.6335

Abstract

 Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecanggihan teknologi, kemampuan pengguna, kinerja individual, dan pengetahuan SIA terhadap efektifitas sistem informasi akuntansi. Teknik analisis data dalam penelitian ini adalah kuantitatif. Populasi dalam penelitian ini terdiri dari 51 orang karyawan alfamart dalam satu area coordinator yang menggunakan aplikasi alfacart. Hasil dari penelitian ini menunjukan bahwa kecanggihan teknologi tidak berpengaruh terhadap efektifitas sistem informasi akuntansi, sedangkan kemampuan pengguna, kinerja individual,dan pengetahuan SIA berpengaruh terhadap efekifitas sistem informasi akuntansi. Kata kunci : Alfamart, Alfacart, efektifitas sistem informasi akuntansi 
Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Riris Kharisma; Kartika Hendra Titisari; Suhendro Suhendro
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.193

Abstract

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.
HUMAN RESOURCES OPTIMIZATION AND UTILIZATION OF ACCRUAL BASED ACCOUNTING INFORMATION TECHNOLOGY ON PERFORMANCE OF SURAKARTA CITY GOVERNMENT FINANCIAL REPORTING Addina Hapsari; Siti Nurlaela; Kartika Hendra Titisari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.463

Abstract

This research is conducted by explaining about two research variables, namely Optimization of Human Resources and Utilization of Accrual-Based Accounting Information Technology has a positive influence on Financial Reporting Performance. The research sample was employees of the Badan Pendapatan, Pengelolaan, Keuangan, dan Aset Daerah (BPPKAD). Data collection is done by taking 35 respondents from BPPKAD employees using questionnaires as research instruments. The sampling technique uses a purposive / judgment sampling method which was developed from the results of research by Umar Sekaran (2006).IITheIIresultsIIofIItheIIstudy show that H1 research has aIIIpositiveIIIinfluence on the financial statement performance variables, as well as H2 which has a positive influence on the performance of financial statements. In the F test shows the results that the two variables have a simultaneous influence on Y. Keywords: optimization, human resources, utilization, accrual based accounting system, accounting information system.
HEALTH BASED SOP DEVELOPMENT AS COVID 19 MITIGATION IN THE HOSPITAL INDUSTRY Riana Rachmawati Dewi; Anita Wijayanti; Kartika Hendra Titisari; Istiatin Istiatin
JURNAL CEMERLANG : Pengabdian pada Masyarakat Vol 3 No 2 (2021): JURNAL CEMERLANG: Pengabdian Pada Masyarakat
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/jpm.v3i2.1205

Abstract

In Indonesia, the Covid-19 virus has infected since March 2, 2020. Since then, the Large-Scale Social Restrictions (PSBB) policy has been implemented in several areas with a high spread of the virus, (Regulation of the Minister of Health of the Republic of Indonesia No. 9 of 2020). This is used to suppress the spread of the virus. Hospitality is one of the tourism industries affected. The problem of hotel occupancy rates has decreased due to the Covid 19 pandemic in hotels, forcing a number of hotels to experience temporary or permanent closures. In an effort to develop standard governance standards in mitigating the impact of the Covid 19 outbreak for the hotel industry, the community service team views the need to establish standard operating procedures (SOPs) to prevent and control the impact of Covid 19 in the hotel industry. The object of this activity is the management of Hotel Laweyan Surakarta. The methods used were socialization, FGD and trials. At this stage the output produced is SOP Front Office and Housekeeping. The PKM team also helped with a set of tools for washing hands and personal protective equipment. SOPs are important especially for disaster mitigation and health services to control the stages of activities so that they are easy to monitor.
INFLUENCE OF LEADERSHIP QUALITY, MOTIVATION, COMMUNICATION, AND LOYALTY TO EMPLOYEE PERFORMANCE IN PT. SARI WARNA ASLI II Bimo Hardianto; Kartika Hendra Titisari; Istiatin Istiatin
PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Vol 1, No 1 (2021): PERCIPIENCE
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.87 KB)

Abstract

The purpose of this study is to determine the effect of leadership quality, motivation, communication, and loyalty on employee performance in the office department at PT Sari Warna Asli II. This research is quantitative research and the type of research used in this research is explanatory research. The data source used in this study is derived from primary data, namely questionnaires that are shared with employees of PT. Sari Warna Asli II Boyolali. The time used in this study is January 24 to February 6, 2021. The population in this study is the entirety of pt office department employees. Sari Warna Asli unit II, Boyolali. The population in this study was 81 employees and all were sampled.  Data collection techniques in this study include, documentation, questionnaires, interviews, and library studies. Data analysis using multiple linear regressions, model feasibility tests, hypothesis tests, determination coefficient tests using SPSS.. The results showed that the variables of leadership quality, motivation, communication, had a positive and significant effect on the performance of employees in the office department of PT Sari Warna Asli II, but the loyalty variable had no effect on the performance of employees in the office department of PT Sari Warna Asli II. The coefficient of determination test or Adjusted R Square in this study is 75%.
LIQUIDITY, SOLVABILITY AND FINANCIAL PERFORMANCE (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE) Peni Moegi Lestari; Kartika Hendra Titisari; Istiatin Istiatin
PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Vol 1, No 1 (2021): PERCIPIENCE
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.671 KB)

Abstract

Good company performance will be able to help management in achieving the company's goals. The higher the company's performance, the better the company's value in the eyes of investors. Assessment of the company's financial performance is one of the ways that management can meet its obligations to funders and also achieve the goals set by the company. The purpose of this study is to test and analyze the effect of liquidity, debt to assets ratio solvency and equity ratio affect the profitability of Return On Assets of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research data is panel data  where panel data is a combination of cross section and time series. The samples in this study were nine pulp and paper sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. Data analysis techniques using panel data regression analysis. The results explain that the liquidity ratio calculated by cash ratio has no significant effect on financial performance. The solvency ratio calculated by the Debt to Assets Ratio affects financial performance. The solvency ratio calculated by the Debt to Equity Ratio affects the company's financial performance.