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All Journal Dinamika Pendidikan Among Makarti Jurnal Manajemen Dayasaing Jurnal Ilmiah Pangabdhi Benefit: Jurnal Manajemen dan Bisnis Jurnal Mirai Management MANAJERIAL YUME : Journal of Management Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan MANAJEMEN DEWANTARA JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Abdimas Madani Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Balance : Jurnal Akuntansi dan Manajemen Prosiding University Research Colloquium Cross-border Jurnal Bisnis dan Manajemen (JURBISMAN) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Social and Education (INJOSEDU) Journal of Economics and Economic Policy Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Teti Anggita Safitri, Teti Anggita
Universitas Aisyiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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TAX RISK MANAGEMENT STRATEGIES FOR MULTINATIONAL COMPANIES Loso Judijanto; Teti Anggita Safitri; Era Purike; Fuadah Johari
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 5 (2024): August
Publisher : Pondok Pesantren Baitul Quran

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

Abstract

Tax risk management is a central aspect for multinational companies operating in multiple jurisdictions with diverse tax regulations. The key to meeting this challenge is the implementation of a comprehensive and integrated risk management strategy. Key challenges include internal resistance to change, the need for cross-departmental coordination, and global communication issues. In addition, non-uniformity in tax monitoring and reporting can increase the risk of non-compliance, which in turn can potentially lead to legal sanctions. To overcome these challenges, companies need to focus on continuous training and skills development for employees. Investment in technology that supports tax risk management is also central, including data analysis tools and solid audit systems. Ensuring cross-departmental integration and efficient communication can help support a collaborative approach to tax risk management, strengthen transparency, and improve accuracy in tax reporting. The implication of this strategy is that multinational companies can minimise tax management risks and mitigate potential adverse legal sanctions. With the systematic adoption of such strategies, companies not only maintain compliance with tax regulations, but also strengthen their position in an increasingly competitive global business climate. Thus, an effective tax risk management strategy can be one of the critical pillars in the long-term success of multinational companies.
Analisis Kinerja Keuangan Perusahaan di Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia Kamila, Syaza Mutia; Safitri, Teti Anggita
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.7352

Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan di sektor kesehatan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan rasio keuangan yaitu Rasio Likuditas, Rasio Solvabilitas, Rasio Aktivitas, Rasio Profitabilitas, Rasio Rentabilitas, Rasio Pasar dengan periode penelitian dari tahun 2020 sampai 2022. Metode penelitian yang dipakai adalah deskriptif kuantitatif dengan mengambil sampel 8 perusahaan yang bergerak di bidang kesehatan baik dalam penjualan obat-obatan maupun penyediaan pelayanan kesehatan. Dari hasil penelitian didapat bahwa PT Sarana Mediatama Metropolitan Tbk memiliki kinerja keuangan yang baik jika dibandingkan degan perusahaan lainnya. Sebaliknya PT Metro Healthcare Indonesia Tbk memiliki kinerja keuagan yang kurang baik jika ditinjau dari pengukuran rasio yang dilakukan dalam penelitian ini, dimana perusahaan tersebut belum mampu menghasilkan aktivitas, laba bersih, dan saham beredar yang optimal bagi perusahaan. Kata kunci: Kinerja Keuangan, Rasio Keuangan, Perusahaan Sektor Kesehatan
Pengaruh Sikap Keuangan, Perilaku Keuangan dan Pengetahuan Keuangan Terhadap Kesejahteraan Keuangan Utami, Sri; Safitri, Teti Anggita
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.7351

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sikap keuangan, perilaku keuangan dan pengetahuan keuangan terhadap kesejahteraan keuangan. Penelitian ini menggunakan data kuantitatif dengan data primer melalui kuesioner. Sampel penelitian dipilih pada karyawan tetap Rumah Sakit X sejumlah 78 responden. Teknik pengambilan sampel secara purposive sampling pada karyawan tetap Rumah Sakit X. Hasil penelitian ini dapat disimpulkan bahwa sikap keuangan (X1) Berpengaruh signifikan dan positif secara parsial terhadap kesejahteraan keuangan (Y), perilaku keuangan (X2) berpengaruh signifikan dan positif secara parsial terhadap kesejahteraan keuangan (Y), pengetahuan keuangan (X3) tidak berpengaruh signifikan terhadap kesejahteraan keuangan (Y) sedangkan sikap keuangan (X1), perilaku keuangan (X2) dan pengetahuan keuangan (X3) berpengaruh signifikan dan positif secara simultan terhadap kesejahteraan keuangan (Y). Keywords: Sikap Keuangan, Perilaku Keuangan, Pengetahuan Keuangan, Kesejahteraan Keuangan
Pengaruh Literasi Keuangan, Uang Saku Dan Teman Sebaya Terhadap Perilaku Keuangan Mahasiswa Universitas ’Aisyiyah Yogyakarta Indiana, Ratika Della; Safitri, Teti Anggita
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.7391

Abstract

Latar Belakang: Kemajuan era digitalisasi mengalami perubahan perilaku terutama pada perilaku keuangan. Perilaku keuangan yang terjadi di kalangan mahasiswa terkait perilaku konsumsi yang belum cermat dalam memilih kebutuhan. Salah satunya penggunaan uang saku terlalu boros, dipengaruhi lingkungan sosial seperti memilih teman sebaya yang sesuai agar menimbulkan perilaku keuangan yang baik. Tujuan Penelitian: Untuk menguji pengaruh literasi keuangan, uang saku, dan teman sebaya terhadap perilaku keuangan mahasiswa Universitas ‘Aisyiyah Yogyakarta. Metode Penelitian: Penelitian menggunakan data kuantitatif dengan data primer melalui kuesioner. Sampel penelitian dipilih pada mahasiswa Universitas ‘Aisyiyah Yogyakarta sejumlah 100 responden. Teknik pengambilan sampel secara purposive sampling pada mahasiswa Universitas ‘Aisyiyah Yogyakarta. Hasil Penelitian: Menunjukkan bahwa Literasi Keuangan (X1) berpengaruh signifikan dan positif terhadap Perilaku Keuangan (Y), sedangkan Uang Saku (X2) dan Teman Sebaya (X3) tidak berpengaruh signifikan terhadap Perilaku Keuangan (Y). Literasi Keuangan (X1), Uang Saku (X2), dan Teman Sebaya (X3) berpengaruh signifikan secara simultan terhadap Perilaku Keuangan (Y). Kesimpulan: Dapat disimpulkan bahwa literasi keuangan (X1) berpengaruh signifikan dan positif secara parsial terhadap perilaku keuangan (Y), uang saku X2) tidak berpengaruh signifikan terhadap perilaku keuangan (Y), teman sebaya (X3) tidak berpengaruh signifikan terhadap perilaku keuangan (Y), sedangkan literasi keuangan (X1), uang saku (X2) dan teman sebaya (X3) berpengaruh signifikan secara simultan terhadap perilaku keuangan (Y).
Analisis Swot Dan Pemetaan Manajemen Risiko Pada Lazismu Kota Yogyakarta Safitri, Teti Anggita; Fathah, Rigel Nurul
Jurnal Mirai Management Vol 9, No 2 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i2.7465

Abstract

Penelitian ini bertujuan untuk meneliti terkait analisi SWOT dan Manajemen Risiko pengelolaan dana di Lazizmu Kota Yogyakarta. LAZISMU adalah lembaga zakat tingkat nasional yang berkhidmat dalam pemberdayaan masyarakat melalui pendayagunaan secara produktif dana zakat, infaq, wakaf dan dana kedermawanan lainnya baik dari perseorangan, lembaga, perusahaan dan instansi lainnya. Analisis SWOT Lazizmu Kota Yogyakarta sudah baik untuk peningkatan kinerja diperlukan penambahan sumber daya manusia dalam peningkatan peran Lazizmu dalam kemajuan Indonesia dan kesejateraan umat, sementara manajemen risiko pengelolaan dana zakat pada Lazismu Kota Yogyakarta sudah efektif karena Lazismu menetapkan dalam menyalurkan dana dibagi dalam 4 sektor yaitu ekonomi, pendidikan, sosial, keagamaan dan kemanusiaan. Selain itu, Lazismu Kota Yogyakarta perlu meningkatkan maksimalisasi kerjasama dengan instansi atau lembaga pemerintah. Keywords: Manajemen, Risiko, Analisis, SWOT, Zakat
Pendampingan Ibu Hamil Di Lokus Stunting Wilayah Yogyakarta Anindhita Syagata; Fayakun Nur Rohmah; Esitra Herfanda; Dittasari Putriana; Teti Anggita Safitri
ABDIMAS Madani Vol 5 No 1 (2023): Jurnal Abdimas Madani
Publisher : LPPM STIKES Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36569/abdimas.v5i1.112

Abstract

Stunting is a nutritional problem in Indonesia, and there are 10 stunting loci in Sleman Regency, Yogyakarta, one of which is Sendangmulyo Village. Early stunting develops in the womb, so the nutritional status of pregnant women is important to pay attention to. Pregnant women who have a chronic lack of energy have a higher risk of giving birth to malnourished children. The stunting rate is still high, and stakeholders focus on handling children, even though it can also be seen in nutrition during pregnancy. The goal of this community service is to provide education to increase knowledge and to monitor and assist pregnant women with their nutrition and health. A total of seven pregnant women became respondents to this activity and were accompanied for one month in September 2022. Prior to the mentoring, nutrition education was provided on August 9, 2022. The result of the educational activity was an increase in knowledge among the respondents; for example, only two pregnant women received nutrition education and managed their diets well. From both, there was an improvement in nutritional consumption and food variety.
Analisis Perbandingan Tarif Rumah Sakit dan Tarif INA CBG Pada Pelayanan Rawat Inap di RS PKU Muhammadiyah Yogyakarta Rigel Nurul Fathah; Teti Anggita Safitri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3126

Abstract

This study aims to analyze the difference in the actual cost or tariff of the hospital with the Indonesian Case-Based Group (INA-CBG) tariff on the payment claims of inpatients participating in the National Health Insurance (JKN) and the factors causing the difference and the difference in rates. The research was conducted at PKU Muhammadiyah Hospital Yogyakarta.This study uses descriptive methods to collect primary and secondary data in the form of observations, interviews, and the collection of hospital financial data. The data analysis technique in this research is descriptive and oriented to the actual cost of BPJS claims for JKN participants in class 3 health services at PKU Muhammadiyah Hospital Yogyakarta. From the results of the study, hospital rates showed a difference from INA CBG rates. Of the 372 diseases, there was a positive difference between surgeons, neurologists, obstetricians, and pediatricians, while for internal medicine specialists, the hospital experienced a negative difference (loss). The factors causing the difference in real hospital rates and INA CBG package rates in class 3 inpatient services at PKU Muhammadiyah Yogyakarta Hospital are 1. Determination of real tariff standards with INA CBG package rates by the hospital (2) Accuracy in coding diagnosis This study aims to analyze the difference in the actual cost or tariff of the hospital with the Indonesian Case-Based Group (INA-CBG) tariff on the payment claims of inpatients participating in the National Health Insurance (JKN) and the factors causing the difference and the difference in rates. The research was conducted at PKU Muhammadiyah Hospital Yogyakarta. This study uses descriptive methods to collect primary and secondary data in the form of observations, interviews, and the collection of hospital financial data. The data analysis technique in this research is descriptive and oriented to the actual cost of BPJS claims for JKN participants in class 3 health services at PKU Muhammadiyah Hospital Yogyakarta. From the results of the study, hospital rates showed a difference from INA CBG rates. Of the 372 diseases, there was a positive difference between surgeons, neurologists, obstetricians, and pediatricians, while for internal medicine specialists, the hospital experienced a negative difference (loss). The factors causing the difference in real hospital rates and INA CBG package rates in class 3 inpatient services at PKU Muhammadiyah Yogyakarta Hospital are 1. Determination of real tariff standards with INA CBG package rates by the hospital (2) Accuracy in coding diagnosis
Akuntabilitas Dana Desa Pada Masa Pandemi di Desa Girikerto, Turi , Sleman Fitri Fitri; Rigel Nurul Fathah; Teti Anggita Safitri
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.2041

Abstract

Fokus penelitian ini adalah Akuntabilitas Dana Desa pada desa Girikerto, kecamatan Turi, Kabupaten Sleman Yogyakarta. Penelitian ini bertujuan untuk 1) Mengetahui bagaimana akuntabilitas Dana Desa . 2) Mengetahui tahapan pengelolaan Dana Desa di Desa Girikerto Turi Sleman di masa pandemi. Penelitian ini menggunakan metode penelitian kualitatif dimana peneliti melakukan wawancara mendalam kepada narasumber untuk menggali informasi sehingga diperoleh penelitian yang objektif mengenai dana desa, hal ini dilakukan mengingat wawancara mendalam merupakan strategi penelitian yang tepat untuk mengetahui secara mendetail baik dari pihak pemerintah desa dan perangkat desa. Kesimpulan penelitian ini bahwa 1) Pemerintah desa sudah menerapkan akuntabilitas dalam pengelolaan dana desa di Desa Girikerto, Turi Sleman Yogyakarta. 2). Pengelolaan Dana Desa menerapkan tahapan Perencanaan, Pelaksanaan dan Pertanggungjawaban Dana Desa secara teknis maupun administrasi sudah cukup baik, namun dalam hal pertanggung jawaban administrasi terkendala dengan keterlambatan laporan dari pedukuhan tetapi bisa diatasi dengan baik
PROFITABILITY RATIO ANALYSIS AT PKU MUHAMMADIYAH BANTUL HOSPITAL Monica, Mega; Safitri, Teti Anggita
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.75

Abstract

Objective: The focus of this research is the profitability ratio at PKU Muhammadiyah Bantul Hospital in 2021–2023. Method: This research was conducted quantitative descriptively using financial ratio analysis. The data used comes from company financial reports taken from PKU Muhammadiyah Bantul Hospital. Results: The research results show that the profitability ratio, which consists of NPM (Net Profit Margin) fell from 0.1097 to 0.0691, ROE (Return On Equity) fell from 0.2140 to 0.0875, and ROA (Return On Assets) fell from 0.2835 to 0.0878. This decline shows that the company's performance declined during that period. Novelty: This condition is caused by various factors, including changes in demand patterns for health services, or increases in operational costs that are not offset by equivalent revenue growth.
PENGARUH LITERASI KEUANGAN, PENDAPATAN, DAN TOLERANSI RISIKO TERHADAP KEPUTUSAN INVESTASI EMAS Jesi Sefina Hoky; Safitri, Teti Anggita
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Rapid developments in the era of globalization encourage the importance of a strong understanding of finance and the ability to manage money resources. Good financial management helps individuals make better decisions, especially in investment. Gold investment is a popular choice because of its safe and liquid nature, especially amidst global economic uncertainty. Although investment in Indonesia is still relatively low, good financial literacy can increase the interest and ability of the community, especially students to invest in gold. This study aims to determine whether there is an influence of financial literacy, income, and risk tolerance on gold investment decisions. This study uses a quantitative research type with associative analysis. The sample used is active students of Universitas 'Aisyiyah Yogyakarta who have or are currently using gold investment. The data collection method in this study uses primary data through the distribution of questionnaires online to all students of Universitas 'Aisyiyah Yogyakarta. The results of this study explain that Financial Literacy (X1), Income (X2), and Risk Tolerance (X3) have a significant effect on gold investment decisions.
Co-Authors Al Idrus, Syarifa Mawaddah Alfiana Dittasari Putriana Emiliyana, Fitri Endang Malasari Era Purike Erwin Esitra Herfanda Estuti Moni Dwi Farida, Mun Fathah, Rigel Nurul Fatma, Sumaya Fayakun Nur Rohmah Fitri Fitri Fuadah Johari Ika Afifah Nugraheni Indiana, Ratika Della Jesi Sefina Hoky Kamila, Syaza Mutia Kurniawati, Viani Laili Mahmudah Loso Judijanto Mohd Syahrin Monica, Mega Muhammad Ariadin Musoli Noviani, Nor Eka Nuril Fikri Mukti Pramundari Pangesti, Dena Rahmawati, Fitri Maulidah Rasyidah, Afifah Putri Sri Utami Suhermini Suhermini, Suhermini Suhermini, Suhermini Syagata, Anindhita Syahbi Tsabjanati, Salmanisa - Yuniarti , Nevita