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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Penelitian Ekonomi dan Bisnis Akuisisi : Jurnal Akuntansi SEIKO : Journal of Management & Business Journal of Economic, Management, Accounting and Technology (JEMATech) EconBank : Journal Economics and Banking Jurnal Ilmiah ASET Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ira Septriana, Ira
Fakultas Ekonomi dan Bisnis
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi Penerapan SAK EMKM serta Dampaknya pada Kualitas Pelaporan Keuangan UMKM Prajanto, Agung; Septriana, Ira
Jurnal Ilmiah Aset Vol 20 No 2 (2018): Jurnal ASET Volume 20 No 2
Publisher : STIE Widya Manggala

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

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi pengusaha terkait pentingnya pembukuan dan pelaporan keuangan yang berkaitan dengan besaran kredit yang diterima oleh UMKM, serta prospek penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) ditahun 2017, serta dampaknya pada kualitas pelaporan keuangan UMKM. Penelitian ini menggunakan pengumpulan data primer dengan menggunakan alat kuesioner dengan responden adalah pengusaha UMKM di wilayah Kota Semarang sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa persepsi pengusaha akan laporan keuangan masih sangat rendah sehingga mengakibatkan kualitas laporan keuangan yang dibuat oleh pengusaha UMKM tidak berpengaruh pada besaran kredit yang diperoleh UMKM. Prospek impelementasi SAK EMKM terhadap kualitas pelaporan keuangan saat ini masih sangat minim karena pengusaha masih rendah dalam memahami pembukuan sesuai dengan SAK EMKM.
Pengaruh Likuiditas, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di BEI) Unnuriyah, Ulfah; Septriana, Ira
ECONBANK: Journal of Economics and Banking Vol 3 No 2 (2021): Edisi Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v3i2.180

Abstract

One source of external financing of a company is debt. Therefore, debt-related policies are very important for companies. This study aims to analyze the effect of liquidity, profitability, and sales growth on debt policy. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sampling technique used in this study was purposive sampling so that a sample of 39 company data was obtained. The data analysis method used is multiple linear regression analysis. The results of this study indicate that liquidity has a negative and significant effect on debt policy. Meanwhile, profitability and sales growth have no effect on debt policy
IMPLEMENTASI AKUNTANSI KEUANGAN BERBASIS SAK ETAP (STUDI KASUS PADA UMKM BATIK DI KOTA SEMARANG) Septriana, Ira; Vitriyani, Eva
Jurnal Penelitian Ekonomi dan Bisnis Vol. 1 No. 2 (2016): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v1i2.2001

Abstract

This study was to determine how the application and understanding of the accounting method for MSMEs Batik Semarang and whether in accordance with the standards set by the government. Because of FAS EWPA set with the purpose of facilitating entities without public accountability like MSMEs in presenting the financial statements to be more relevant and informative in order to monitor the performance of business units within a single accounting period. There are 30 units of MSMEs Batik Semarang as research sample selected by convenience sampling method using qualitative descriptive analysis method. The results indicate that the perception and understanding of MSME entrepreneurs Batik Semarang on Financial Accounting Standards for Entities Without Public Accountability (FSA EWPA) was still very simple, due to the lack of entrepreneurs knowledge regarding the technical preparation of financial statements based FSA EWPA. MSMEs feel that income statement is enough, and there is a lacking sosialization by the related department like Department of Cooperatives and MSMEs Semarang in applicating the Financial Accounting Standards Entities Without Public Accountability.Keywords: MSMEs; FAS EWPA; Financial Statements
Pengaruh NPM, ROE, DER, dan Cash Ratio Terhadap Harga Saham Perusahaan Subsektor Telekomunikasi di Era Digital Shalsabila, Fanisha Putri; Septriana, Ira; Dian Festiana Hadi Saputro, Enny Susilowati Mardjono,
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.6060

Abstract

Perkembangan pesat Teknologi Informasi dan Komunikasi (TIK) terutama di industri telekomunikasi menjadi indikator dari era masyarakat digital di Indonesia. Penelitian yang dilakukan bertujuan untuk melakukan analisis empiris terkait pengaruh Net Profit Margin, Return On Equity, Debt to Equity Ratio, dan Cash Ratio terhadap harga saham pada perushaan subsektor telekomunikasi yang tercatat di BEI periode 2019-2022. Analisis regresi linier berganda diterapkan sebagai Metode analisis data dengan alat bantu yang dipakai yaitu SPSS (Statistical Package for Social Science) versi 25. Dalam penelitian ini diperoleh sampel sebanyak 10 perusahaan dengan menggunakan purpose sampling. Hasil penelitian menunjukkan bahwasanya Secara persial NPM, DER, dan Cash Ratio berpengaruh signifikan terhadap Harga Saham sedangkan ROE tidak berpengaruh signifikan terhadap Harga Saham kemudian Secara simultan variabel NPM, ROE, DER, dan Cash Ratio berpengaruh terhadap harga saham sebesar 44,9%. Kata Kunci: Net Profit Margin, Return On Equity, Debt to Equity Ratio, Cash Ratio, Harga Saham.
Faktor yang Mempengaruhi Tax Avoidance dengan Institutional Ownership sebagai Variabel Moderasi Dewi, Tria Purnama; Septriana, Ira; Mardjono, Enny Susilowati
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2544

Abstract

The purpose of this study is to analyze the effect of leverage, transfer pricing, and CEO tenure on tax avoidance with institutional ownership as a moderating variable. This study uses a quantitative approach. Data were processed and analyzed using WarpPLS 8.0 software. Purposive sampling resulted in a total of 95 samples. The data were sourced from the annual reports of 19 basic sector multinational companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The results show that leverage has a negative effect on tax avoidance, while transfer pricing and CEO tenure have no effect on tax avoidance. Institutional ownership can weaken CEO tenure on tax avoidance, while institutional ownership is unable to moderate the relationship between leverage and transfer pricing on tax avoidance. It is recommended to add several company sectors to the sample studied and consider adding variables that have an effect on tax avoidance.
Tingkat Kepatuhan Wajib Pajak Badan dalam Memenuhi Kewajiban Perpajakannya Melalui Pemeriksa Pajak, Kesadaran dan Kualitas Pelayanan pada KPP Pratama Semarang Barat Putri, Belia Natasya; Septriana, Ira
Jurnal Penelitian Ekonomi dan Bisnis Vol. 5 No. 1 (2020): March 2020
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v5i1.3229

Abstract

The purpose of this study is to determine the level of compliance of the Corporate Taxpayer in meeting tax obligations by increasing tax auditors, awareness and service quality at the West Semarang Pratama Tax Office. This study uses the population of Corporate Taxpayers registered at the West Semarang Pratama Tax Office with a population in 2018 of 11,723 Corporate Taxpayers. The number of samples used was 100 Corporate Taxpayers from the West Semarang Pratama Tax Office. In this study, the authors used multiple analysis tools to analyze the research data. This study has the result that there is a significant influence between tax auditors with taxpayer compliance, which means that more tax auditors can make taxpayers have increased awareness. The second hypothesis is that there is a significant positive effect between tax awareness and tax compliance. This means that the higher the level of tax awareness, the higher the taxpayer compliance. The last hypothesis has the result that there is a significant positive effect between service quality with taxpayer compliance. These results can be interpreted that if the quality of service for taxpayers has increased the taxpayers will be more obedient. Keywords : Tax Audit; Awareness; Service Quality; Tax ComplianceTujuan dari penelitian ini adalah untuk menentukan tingkat kepatuhan WP Badan dalam memenuhi kewajiban pajak dengan meningkatkan pemeriksa pajak, kesadaran dan kualitas layanan di KPP Pratama Semarang Barat. Penelitian ini menggunakan populasi pada WP Badan yang terdaftar di KPP Pratama Semarang Barat dengan jumlah populasi pada tahun 2018 sejumlah 11.723 WP Badan. Jumlah sampel yang digunakan adalah 100 WP Badan dari KPP Pratama Semarang Barat. Dalam penelitian ini penulis menggunakan alat analisis berganda guna menganalisis data hasil penelitian. Penelitian ini mempunyai hasil yaitu bahwa ada pengaruh yang signifikan antara pemeriksa pajak dengan kepatuhan wajib pajak, yang mempunyai arti bahwa lebih banyak pemeriksa pajak yang dapat membuat para wajib pajak itu mempunyai kesadaran yang meningkat. Hasil hipotesis yang kedua yaitu ada pengaruh positif signifikan antara kesadaran pajak dengan kepatuhan wajib pajak. Hal tersebut mempunyai arti bahwa semakin tinggi tingkat kesadaran pajak, maka semakin tinggi kepatuhan wajib pajak. Hipotesis yang terakhir mempunyai hasil yaitu ada pengaruh positif yang signifikan antara kualitas layanan dengan kepatuhan wajib pajak. Hasil tersebut dapat diartikan bahwa jika kualitas layanan terhadap wajib pajak mengalami peningkatan maka wajib pajak akan semakin patuh.Kata Kunci: Pemeriksa Pajak; Kesadaran; Kualitas Layanan; Kepatuhan Pajak
The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange Septriana, Ira; Triyono, Hermawan; Prajanto, Agung
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 2 (2021): September 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i2.4303

Abstract

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 
The Role of Good Corporate Governance in Moderating the Effect of Financial Ratio on Financial Distress (Study of Consumer Sector Companies Listed on the Indonesia Stock Exchange Over Period 2018-2020) Riesta, Gabriella Ika; Septriana, Ira
Jurnal Penelitian Ekonomi dan Bisnis Vol. 8 No. 1 (2023): March 2023
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v8i1.6409

Abstract

Financial distress is a condition where management fails to manage company finances. This study aims to determine the effect of leverage, net profit margin, liquidity, and sales growth on financial distress with corporate governance as a moderating variable. This sample used all consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling was used with the purposive sampling technique and selected 25 companies. Data analysis used multiple linear regression and the absolute difference value test. The results are that the variables of leverage, net profit margin, and liquidity affect predicting financial distress. Meanwhile, sales growth does not affect financial distress. As measured by managerial ownership, corporate governance can moderate the effect of liquidity on financial distress. Still, it cannot moderate the effect of leverage, net profit margin, and sales growth on financial distress. Keywords:leverage, net profit margin, liqudity, sales growth, financial distress, good corporate governance
Pengaruh Literasi Keuangan dan Persepsi Manfaat Terhadap Minat Penggunaan E-Wallet Mahasiswa Prodi S1 Akuntansi Universitas Dian Nuswantoro Aurellia, Chela Diva; Septriana, Ira; Durya, Ngurah Pandji Mertha Agung; Pamungkas, Imang Dapit
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8880

Abstract

This research aims to determine the influence of financial literacy and perceived benefits on the interest in using e-wallets among students of the Bachelor of Accounting program at Dian Nuswantoro University. The development of financial technology has driven an increase in the use of e-wallets as a practical and efficient digital payment method, particularly among students. This study employs a quantitative approach using a survey method through an online questionnaire distributed to 85 respondents selected using purposive sampling techniques. The data were analyzed using IBM SPSS version 27. The results indicate that financial literacy has a negative and significant effect on the interest in using e-wallets, while perceived benefits have a positive and significant effect on the interest in using e-wallets. Among the two, perceived benefits proved to be the most dominant factor in driving interest in usage. These findings support the Technology Acceptance Model (TAM), which emphasizes that the perceived usefulness of technology is a primary determinant in the intention to adopt technology. This study suggests the need to enhance financial literacy and strengthen the perceived benefits of e-wallets among students to encourage more optimal use of financial technology.
Literasi Keuangan, Perilaku Keuangan, dan Pendapatan Terhadap Keputusan Investasi pada Mahasiswa Akuntansi Udinus Al-Aziz, Aisyah Amalia; Septriana, Ira; Durya, Ngurah Pandji Mertha Agung; Oktafiyani, Melati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.9201

Abstract

This study aims to analyze the influence of financial literacy, financial behavior, and income on the investment decisions of undergraduate accounting students at Dian Nuswantoro University. The background of this study is based on the increasing trend of investment among Gen Z and various findings from previous studies on the factors that influence investment decisions. This study employs a quantitative approach using a survey method via a questionnaire administered to 92 respondents selected through stratified random sampling. Data were analyzed using multiple linear regression analysis with the assistance of SPSS 27. The results indicate that financial behavior and income have a positive and significant influence on investment decisions, while financial literacy does not have a significant influence. These findings confirm that attitudes and actual financial conditions play a more dominant role in shaping students' investment decisions than their level of financial knowledge. This study has important implications for financial education and the promotion of healthy financial behavior among students.
Co-Authors Agung Durya, Ngurah Pandji Mertha Agung Prajanto Al-Aziz, Aisyah Amalia Amanatur, Ayu Aurellia, Chela Diva Cahyani, Keken Suci Adi Dewi, Tria Purnama Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Enny Susilowati Mardjono Habsari, Alya Cantika Imang Dapit Pamungkas Melati Oktafiyani Putri, Belia Natasya Ratna Herawati Riesta, Gabriella Ika Sabili, Ilma Shalsabila, Fanisha Putri Triyono, Hermawan Unnuriyah, Ulfah Vitriyani, Eva