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All Journal Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Jurnal Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Bisnis dan Kewirausahaan Muria Jurnal Layanan Masyarakat JIPkM Journal of Community Service (JCOS) "Indonesian Journal of Devotion and Empowerment (IJDE) " Jurnal Akuntansi Kontemporer
Titiek Puji Astuti
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Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN: DAMPAK MODERASI DEWAN KOMISARIS Titiek Puji Astuti; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5595

Abstract

This study aimes to analyze how tax planning affects the firm value and the moderating effect of the board of commissioners on firm value. The study has the population regristered companies in Indonesia Stock Exhange in 2011-2016. The sampling technique uses purposive sampling method. The total observed data is 678 consist of 113 companies during six years observation. Data processing used regression analysis panel data by using software Eviews.The measurement of tax planning using (25%-ETR)*PBT. The result shows that tax planning has negative effect toward firm value and the moderating of the board of commissioners has effect on firm value Keywords : tax planning, firm value, the board of commissioners .
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Puspitasari, Yeni Angga; Astuti, Titiek Puji; -, Sugiarti
Jurnal Bisnis dan Kewirausahaan Vol 11 No 2 (2018): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.019 KB) | DOI: 10.31001/jbk.v11i2.1011

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility terhadap nilai perusahaan. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan yang diukur dengan Tobin’s Q. variabel independen dalam penelitian ini adalah pengungkapan tanggung jawab sosial lingkungan, pengungkapan tanggung jawab sosial lain-lain tenaga kerja, pengungkapan tanggung jawab sosial kesehatan dan keselamatan tenaga kerja, pengungkapan tanggung jawab sosial keterlibatan masyarakat, pengungkapan tanggung jawab sosial produk, pengungkapan tanggung jawab sosial energi, dan pengungkapan tanggung jawab sosial umum. Penelitian ini menggunakan ukuran perusahaan sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20112016. Sampel dalam penelitian ini adalah 32 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi data panel sebagai alat analisis. Hasil penelitian menunjukkan bahwa: (1) lingkungan berpengaruh positif signifikan terhadap nilai perusahaan, (2) keterlibatan masyarakat berpengaruh positif signifikan terhadap nilai perusahaan, (3) kesehatan dan keselamatan tenaga kerja berpengaruh negatif terhadap nilai perusahaan, (4) lain-lain tenaga kerja tidak berpengaruh terhadap nilai perusahaan, (5) produk tidak berpengaruh terhadap nilai perusahaan, (6) energi tidak berpengaruh terhadap nilaiperusahaan, (7) umum tidak berpengaruh terhadap nilai perusahaan.
ANALISIS TREN PAJAK DAERAH KOTA SURAKARTA TAHUN 2013-2016 (STUDI KASUS DI BPPKAD KOTA SURAKARTA) Aisyah, Dian; Sutanto, Eko Madyo; Astuti, Titiek Puji
Jurnal Bisnis dan Kewirausahaan Vol 12 No 1 (2019): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.46 KB) | DOI: 10.31001/jbk.v12i1.1012

Abstract

Tujuan Penelitian ini adalah untuk mengetahui tren peningkatan pajak daerah serta faktor-faktor yang mempengaruhi peningkatan dan penurunan pajak daerah Kota Surakarta tahun 2013-2016. Teknik Pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan teknik Dokumentasi, menggunakan uji analisis Tren. Penelitian ini merupakan penelitian Deskriptif yang menggunakan data sekunder berupa pajak daerah Kota Surakarta Tahun 2013-2016. Hasil dari pengolahan data, maka dapat diambil kesimpulan sebagai berikut: Terdapat Tren terhadap peningkatan pajak daerah Kota Surakarta Tahun 2013-2016. Hal tersebut pastinya akan mempengaruhi tingkat kemakmuran dan kesejahteraan masyarakat dikarenakan jumlah pendapatan daerah yang mengalami kenaikan. Pada beberapa pajak daerah masih mengalami penurunan namun tidak terlalu mempengaruhi peningkatan pajak daerah Kota Surakarta.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 20112015) Ngedo, Ariance Inya; ., Sugiarti; Astuti, Titiek Puji
Jurnal Bisnis dan Kewirausahaan Vol 12 No 1 (2019): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.524 KB) | DOI: 10.31001/jbk.v12i1.1014

Abstract

This study aims to examine the Influence of Good Corporate Governance and Corporate Social Responsibility to Financial Performance. The dependent variable used in this study is the financial performance which is measured by return on equity. The independent variables in this study are good corporate governance which is proxy with size of board of commissioner, percentage of independent commissioner, size of audit committee, audit quality and corporate social responsibility. This study uses return on assets (ROA), leverage and firm size as control variables. The population in this study are manufacturing companies listed in the Indonesia Stock Exchange in period 2011-2015. The samples in this study are 50 companies selected by using purposive sampling method. This study uses panel data regression analysis as an analytical tool. The results showed that: 1) The size of the board of commissioners has no positive effect to financial performance. 2) The percentage of independent commissioners has a positive effect to financial performance. 3) The size of the audit committee has no positive effect to financial performance. 4) Audit quality does not have a positive effect to financial performance. 5) Corporate social responsibility has no positive effect to financial performance. 6) Return on assets has a positive effect to financial performance. 7) Leverage has a positive effect to financial performance. 8) The firm size has no positive effect to financial performance.
Analisis Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Dan Kota Di Indonesia Nahak, Maria Regina Novita; Astuti, Titiek Puji; Sugiarti, Sugiarti Sugiarti
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2224

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of hotel taxes, restaurant taxes, entertainment taxes and parking taxes on local revenue of regencies and cities in Indonesia. The population in this study is the financial statements of regencies and cities throughout Indonesia. The sampling technique uses purposive sampling method and obtained 998 samples during 2 years of observation. The source of data uses in this study is secondary data in the form of district and city financial report documents that have been audited by the Supreme Audit Agency (BPK). The results shows that hotel taxes, restaurant taxes, entertainment taxes, and parking taxes has a positive effect on local revenue. This shows that the level of revenue obtained from local taxes can affect local revenue.
PEMBERDAYAAN MASYARAKAT MELALUI PENGELOLAAN LIMBAH PERCA BATIK DI KAMPUNG BATIK LAWEYAN: PEMBERDAYAAN MASYARAKAT MELALUI PENGELOLAAN LIMBAH PERCA BATIK DI KAMPUNG BATIK LAWEYAN Titiek Puji Astuti; Hidayati, Nur; Rosi Wulandari; Ariefah Yulandari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (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.v7i1.16899

Abstract

Menurut data SIPSN KLHK (Sistem Informasi Pengelolaan Sampah Nasional, Kementerian Lingkungan Hidup dan Kehutanan) tahun 2021, Indonesia telah menghasilkan 2,3 juta ton limbah tekstil yang setara dengan 12% dari total sampah yang dihasilkan di Indonesia dimana jika tidak ditangani dengan baik dapat memberikan dampak yang buruk bagi lingkungan. Permasalahan limbah kain perca batik dialami oleh masyarakat di Kampung Batik Laweyan dimana mayoritas penduduk merupakan pekerja informal (pengrajin batik, dagang/wiraswasta, karyawan pertokoan, karyawan swasta), sehingga menjadi potensi diberikannya pelatihan pemanfaatan kain perca untuk diolah menjadi berbagai macam aneka kerajinan. Berdasarkan data tersebut, maka kami akan melaksanakan pengadian masyarakat yang bertujuan memanfaatkan limbah kain perca menjadi produk kerajinan seperti aksesoris yang memiliki keindahan, fungsi, dan nilai ekonomis seperti bros, gantungan kunci dll. Pembuatan produk kerajinan di mulai dengan memberikan pelatihan kepada ibu rumah tangga yang tergabung di kelompok PKK RW 1 dan RW 2 PKK Kelurahan Laweyan dengan tujuan memberikan bekal ilmu dan praktek terhadap ibu rumah tangga yang ingin meningkatkan ekonomi keluarga melalui wirausaha. Pelatihan terdiri dari tahap pemilihan kain perca, cara membuat pola, cara menjahit dan cara membuat produk. Hasil pelatihan menghasilkan bros dan gantungan kunci yang memiliki nilai ekonomis sehingga dapat dijadikan sebagai peluang bisnis. Kata kunci: ibu rumah tangga, kain perca, limbah, produk
PENGARUH MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Sari, Handini Narati; Astuti, Titiek Puji; Suseno, Agus Endrianto
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2193

Abstract

The purpose of this study proves empirically the influence of earnings management and dividend policy on firm value. The earnings management variable is measured through a discretionary accrual using the modified Jones model, whereas the dividend policy is measured through the dividend payout ratio. This study also uses control variables such as leverage, profitability and firm size. The type of this research is comparative causal that explains the causal hypothesis between the variables. The population of this research includes all companies listed on the Indonesia Stock Exchange. The method to get samples used purposive sampling. Based on purposive sampling method, there are 79 companies meeting the criterias. Research period for 5 years, it is started from 2012 to 2016, so total sample used in this research as much as 395. This research uses panel data which applied with Eviews verse 9. The results showed that the independent variables and control variables have a significant influence on firm value except earnings management. The dividend policy has a positive effect. Control variables of leverage and profitability have a positive effect while firm size has a negative effect on firm value. The value of adjusted R squared is 82%. This can be interpreted that the independent variables are able to explain well the dependent variable
Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Sari, Putri Rukmana; Astuti, Titiek Puji; Siddiq, Faiz Rahman; Herawati, Nurul
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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

Abstract

The study aims to determines the influence of profitability, leverage,and firm size for tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) 2010-2019 period. This study uses secondary data, Population in this research is all of the mining companies listed in IDX. Eighty samples used as samples observations. Method sampling technique that used is purposive sampling with regression panel data as analysis. The result in this research show that profitability has negative influence on tax avoidance meaning that the higher the profitability, the lower the occurrence of tax avoidance and vice versa. but the result in this research show that leverage, and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Profitabilitas, Leverage, Firm Size Maksimum 5 kata kunci dipisahkan dengan tanda koma.
PENGARUH PERENCANAAN PAJAK. ASET PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA 2017 - 2020 Juliani, Juliani; Astuti, Titiek Puji; Suseno, Agus Endrianto
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

Abstract

This study aims to examine tax planning, deferred tax assets, deferred tax expense on earnings management. The type of research used is quantitative with secondary data taken from the IDX. The analytical method used is panel data regression analysis with Eviews9 software. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The research sample uses the purposive sampling method so that a total of 158 company data are obtained. The results of research testing have a conclusion that tax planning has a negative effect on earnings management. Deferred tax assets have a positive effect on earnings management. Deferred tax expense has a positive effect on earnings management. Keywords : Tax Planning, Deferred Tax Assets, Deferred Tax Expense, Earnings Management
Pengaruh Mekanisme Good Corporate Governance Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Tabita, Oi; Astuti, Titiek Puji; Yulianto, Yulianto
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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

Abstract

This research is amied to give an empirical evidence on the influence of good corporate mechanism which consist of managerial ownership, institutional ownership, and the measurement of commissioner council toward the timeliness financial report. The population of this research are property corporation and real estate that regitered in Indonesia Stock Exchange (BEI) on the period 2017-2020 by using purposive technique sampling. The data of this resarch is obtained from financial report of secondary data which consist 316 data of 79 corporations. The result of this research showed that managerial ownership and the measurement of commisioner council has possitive influence toward the timeliness of corporation financial report, but institutional ownership do not influence toward the limeliness of corporation financial report. Keywords : Timeliness, GCG, Corporation Financial Report.
Co-Authors Aisyah, Dian Ariefah Yulandari Della Oktavia Dewi Astuti Herawati Dionysius Andang Arif Wibawa Dyah Detari Prabaningrum Eko Madyo Sutanto Emi Rahmawati Faiz Rahman Siddiq Faiz Rahman Siddiq Hariyanti, Widi Harjito, Yunus Imam Agus Faisol Juliani Juliani Juliani Khy’sh Nusri Leapatra Chamalinda Kusuma, Lachella Angga Dewi Bintang Lachella Angga Dewi Bintang Kusuma Lyna Latifah Magdalena Septia Prihana Nahak, Maria Regina Novita Nathania Aldisa Oliviandy Ngedo, Ariance Inya Nur Hidayati Nurul Herawati Puspitasari, Yeni Angga Putri Rukmana Sari Retnaningsih, Susi Rosi Wulandari Sari, Handini Narati Sari, Putri Rukmana Siddiq, Faiz Rahman Sudarwati Sudarwati Sugiarti Sugiarti - Sugiarti . Sugiarti, Sugiarti Sugiarti Suseno Suseno Suseno, Agus Endrianto Susi Retnaningsih Tabita, Oi Tri Setyaningsih Widi Hariyanti Widi Hariyanti Wulan Nur Khasanah Wulandari, Rosi Y Anni Aryani Y. Anni Aryani Yulandari, Ariefah Yulianto Yulianto Yulianto Yulianto Yunus Harjito Yunus Harjito Yunus Harjito Yunus Harjito, Yunus