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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ilmiah Manajemen dan Akuntansi
Suhesti Ningsih
Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Perataan Laba Novela suci pratika; Suhesti Ningsih; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.20

Abstract

The purpose of this study was to determine the effect of profitability, leverage, and firm size on income smoothing either simultaneously or partially. In this study, using primary data with descriptive analysis method, classical assumption test and hypothesis testing using multiple linear regression analysis. Simultaneous test results can be seen from the calculated F value 0.289 < F table 2.69. Based on the results of hypothesis testing, it is obtained that profitability has a positive effect on income smoothing, this is indicated by the results of the t test of 0.033 <0.05. While the results of hypothesis testing are obtained that leverage has no effect on income smoothing, this is indicated by the results of the t-test of 0.072 > 0.05, and based on the results of hypothesis testing, it is obtained that firm size has an effect on income smoothing, this is indicated by the results of the t-test of 0.042 < 0 ,05. The magnitude of the influence of the variables of profitability, leverage, and company size simultaneously affects income smoothing by 46.6%.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Textile dan Garment yang Terdaftar di BEI Periode 2016-2021 Sony Mardiko Putro; Indra Lila Kusuma; Suhesti Ningsih
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.24

Abstract

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, inventory turnover, and leverage on the profitability of textile and garment companies listed on the IDX in 2016-2021. In this study, researchers used secondary data with descriptive analysis methods, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and hypothesis testing using multiple linear regression analysis, F test, t test, and R² test. The number of samples used as many as 30 data companies listed on the Stock Exchange using purposive sampling method. The results showed that simultaneously cash turnover, accounts receivable turnover, inventory turnover, and leverage had a significant effect on the profitability of textile and garment companies in 2016-2021. Partially, cash turnover and leverage have a significant effect on the profitability of textile and garment companies in 2016-2021, while accounts receivable turnover and inventory turnover have no significant effect on the profitability of textile and garment companies in 2016-2021.
Faktor Yang Mempengaruhi Auditor Switching Pada Sektor Industri Barang Konsumsi Di BEI Tahun 2017-2020 Dewi Larasati; Suhesti Ningsih; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.28

Abstract

The purpose of this research was to prove and analyze the empirical evidence of factors that have influenced on auditor switching in manufacturing companies in the consumer goods industry sector listed on the Bursa Efek Indonesia (BEI) on periode 2017 – 2020. Variables being used on this reseacrh were audit delay, KAP size, and management change. The sampling method used is the purposive sampling method. Samples of this reseach was 19 companies in consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) on 2017-2020. The sampling method used is purposive sampling method. The research sample was 19 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2020 so that in a 4 yearperiod a sample of 76 companies was obtained. The data analysis method used is descriptive statistical analysis and classical assumption test analysis. To test the hypothesis using multiple linear regression analysis, F test, t-test and the coefficient of determination test. Based on the results of data processing using the F test method, it is knwon that audit delay, KAP size and management change simultaneously affect auditor switching. Meanwhile, based on the results of the t-test processing, it is known that audit delay has no significant efferct on auditor switching, while the size of KAP and management turnover has a significant effect on auditor switching.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS AND REGIONAL FINANCIAL ACCOUNTING SYSTEMS ON THE QUALITY OF REGIONAL FINANCIAL REPORTS (EMPIRICAL STUDY OF SKPD SUKOHARJO REGENCY) Aprilia Siti Rahayu; Suhesti Ningsih; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6233

Abstract

Abstract This research aims to determine the effect of the competence of human resources, the application of government accounting standards, and the regional financial accounting system on the quality of local government financial reports at the SKPD of Sukoharjo Regency. This type of research is quantitative research with a survey approach using an instrument in the form of a closed questionnaire with a Likert scale. The sample in this research were employees who worked in the finance or budget or treasury department at SKPD Sukoharjo who met the criteria for the research sample as many as 66 people. The data analysis method used multiple linear regression analysis with the help of SPSS 25.0 program. The results of the analysis show that the competence of human resources, the application of government accounting standards, and the regional financial accounting system have a significant positive effect on the quality of local government financial reports at the SKPD of Sukoharjo Regency either simultaneously or partially. The results of the analysis of the coefficient of determination obtained a value of 63.8% of human resource competence, the application of government accounting standards, and the regional financial accounting system was able to explain the variation of changes in the quality of local government financial report variables and the remaining 36.2% was explained by other variables outside the model. this research. Keywords: Competence of Human Resources, Application of Government Aaccounting Standards, Regional Financial Accounting Systems, Quality of Local Government Financial Reports
ANALISIS PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH DI JAWA TENGAH TAHUN 2019-2022 Suhesti Ningsih; Mennik Putriana Syva; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.10022

Abstract

The study aims to determine The effect of local Taxes on the finansial performance of district/city regional goverment financial in Central Jawa in 2019-2022, The effect of Regional Retribution on Regional Goverment Finansial Performance in 2019-2022, The effect of Capital Expenditure on Regional Goverment Finansial Performance in 2019-2022. This Research is a quantitative reserch. The subject of this research is the District/City Regional Goverments in Ceintral Jawa, totaling 35 regencies and cities. The data used comes from the Realization Report of the Directorate General of Taxes, Ministry of Finance. Data collection techniques using the documentation method. The requirements analysis test uses the classical assumption test, namely the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing in this study uses multiple linear regression analysis, F test, t test, and coefficient of determination test (R2). The results of the study show that Regional taxes have a sigmificant positive effect on the Finansial Performance of District/City Goverments in Central Jawa in 2019-2022, Regional Levies have no significant efeect on the Finansial Performance of Regency/City Goverments in Central Java in 2019-2022, Capital Expenditure has a significant negative effect on the Financial Performance of Regency/City Regional Goverments in Central Java in 2019-2022.
Analisis Implementasi Kebijakan E-Retribusi Pasar Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Karanganyar Dian Ambarwati; Suhesti Ningsih; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13754

Abstract

This research aims to determine and analyze the implementation of payment procedures, deposits and places of payment of retribution manually & electronically and obstacles encountered when implementing e-retribution. This research is descriptive research with a qualitative approach. The types of data used in this research are primary data and secondary data. The data collection techniques used were obtained by means of field research and library research. Data analysis was carried out using qualitative analysis and using purposive sampling techniques to determine sources. The research results show that the implementation of the electronic levy collection policy at the Department of Trade, Industry and Manpower has not been implemented optimally. In terms of implementation techniques, there are problems with machine damage, network errors, and cards that are not stored properly so they cannot be swiped on the machine. There is a shortage of resources to manage levy receipts electronically. Apart from that, there is a lack of awareness among traders regarding electronic payments. E-retribution has not been implemented completely because electronic collection is still not efficient because there are still obstacles encountered.
DETERMINAN HARGA SAHAM: PERAN SENTIMEN INVESTOR, TINGKAT INFLASI, DAN PENGUNGKAPAN SUSTAINABILITY REPORT Ratih Wahyuningsih; Desy Nur Pratiwi; Suhesti Ningsih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/fjenk050

Abstract

This study examines the influence of investor sentiment, inflation rates, and sustainability report disclosures on stock prices of energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study employs a quantitative approach, with data collected using the documentation method. The sampling technique in this study used purposive sampling, resulting in a sample of 24 companies with 58 data points. The data used were secondary data, specifically financial statements, annual reports, stock prices, and inflation data. The data sources in this research come from the official website of the Indonesian Stock Exchange, namely www.idx.co.id and the official website of BPS Statistics Indonesia, namely www.bps.go.id. The data analysis methods used included descriptive statistical tests, tests of classical assumptions, and hypothesis testing, which consisted of multiple linear regression analysis, the F-test, the t-test, and the multiple coefficients of determination test. The test results indicate that the sustainability report disclosure variable influences stock prices. However, when analyzed individually, the investor sentiment and inflation rate variables do not influence stock prices. These findings highlight the importance of sustainability report disclosure as a factor of investors consider in making investment decisions, given that such disclosure has been shown to influence stock prices.
ANALYSIS OF THE EFFECT OF PROMOTION, DISCOUNT, AND BRAND TRUST ON PERFUME PRODUCT PURCHASE DECISIONS IN SURAKARTA Ellyco Onny Pamungkas; Suhesti Ningsih; Muhammad Cholis; Hadi Samanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.20031

Abstract

This study aims to analyze the influence of promotion, discounts, and brand trust on purchasing decisions for perfume products in Surakarta. The background of this research is based on the increasingly competitive perfume industry, where businesses are required to implement effective marketing strategies to attract consumers and maintain market competitiveness. This research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents who had previously purchased perfume products in Surakarta. The sampling technique applied in this study was accidental sampling. Data analysis was conducted using multiple linear regression. Among the three independent variables, brand trust was identified as the most dominant factor influencing purchasing decisions, with the highest regression coefficient value of 0.56. Several statistical tests were also carried out, including classical assumption tests, partial t-tests, and coefficient of determination tests. The results of the study indicate that promotion, discounts, and brand trust each have a positive and significant effect on purchasing decisions. Furthermore, the coefficient of determination test showed an Adjusted R Square value of 0.885, which means that 88.5% of the variation in purchasing decisions can be explained by promotion, discounts, and brand trust, while the remaining 11.5% is influenced by other factors outside the scope of this study. In conclusion, promotion, discounts, and brand trust are important factors that should be considered by perfume business owners in developing effective marketing strategies to improve consumer purchasing decisions in Surakarta.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2022 Yuli Astutik; Suhesti Ningsih; Hadi Samanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bv17jm11

Abstract

This research aims to analyze the profitability, liquidity and solvency of share prices in non-cyclical consumer sector companies listed on the IDX for the 2020 - 2022 period. Sampling used purposive sampling with time series data to obtain a sample of 93. The method in this research uses a test. Descriptive statistics, classical assumption tests, and hypothesis testing with the F test (model feasibility test), t test and R2 test. The results of the F test obtained a significance value of 0.003 < 0.005, so the model is suitable for use. This means there is no need to vary the model in research. From the results of the hypothesis test, the test shows that the profitability variable has an effect on share prices, this is proven by the significance value of 0.00 i<0.005. Meanwhile, the liquidity and solvency variables have a significance value greater than 0.05, namely 0.792 and 0.253, thus it can be concluded that liquidity and solvency have no effect on share prices. From the R2 test results, the customized R isquare value is obtained of 0.389 or 38.9%. This shows that the variables profitability, liquidity and solvency can influence share prices by 38.9%. Meanwhile, the remaining 61.1% was influenced by other factors outside the research.
SOSIALISASI CORETAX DAN PAJAK PENGHASILAN PASAL 21 DENGAN TARIF EFEKTIF RATA-RATA PADA PEGAWAI UPT PUSKESMAS JUMAPOLO" Rizki Fajar; Suhesti Ningsih; M. Hasan Ma'ruf
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.17741

Abstract

The purpose of this community service activity is to improve the understanding of employees at the Jumapolo Health Center Technical Implementation Unit, especially regarding the calculation of Income Tax Article 21 Average Effective Rate and socialization of the use of the Coretax tax reporting application. Tax regulations and the implementation of the Coretax application have caused several changes in the mechanisms of tax deductions, deposits, and reporting in the government environment, especially at the Jumapolo Health Center Technical Implementation Unit. The method of implementing this activity is the socialization of the Coretax application and simulation with all Health Center employees, as well as conducting discussions with related parties for Article 21 Income Tax deductions and conducting tax calculation simulations in accordance with the latest provisions. The results of this activity indicate an increase in the understanding of employees regarding the use of the Coretax application in reporting Annual Tax Returns and implementing the latest tax regulations regarding Article 21 Income Tax. The employees also interact with each other and provide positive feedback on the implementation of this activity and hope that in the future there will be further assistance related to technical obstacles in the implementation of the tax reporting application and the practice of tax regulations..
Co-Authors Aprilia Siti Rahayu Desy Nur Pratiwi Dewi Larasati Dian Ambarwati Ellyco Onny Pamungkas Erna Chotijah Suhatmi Hadi Samanto Indra Lila Kusuma M. Hasan Ma'ruf Mennik Putriana Syva Muhammad Cholis Novela suci pratika Ratih Wahyuningsih Rizki Fajar Rukmini Rukmini Sony Mardiko Putro Sri Laksmi Pardanawati Tri Irawati Wikan Budi Utami Yuli Astutik