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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Journal of Economics and Business UBS Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sjarief Hidajat
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Motivasi Kerja, Disiplin Kerja, dan Komitmen Organisasional terhadap Kinerja Pegawai pada Organisasi Sektor Publik Sri Wahyu Utama; Sjarief Hidajat
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4585

Abstract

This study aims to determine and prove the influence of work motivation, work discipline, and organizational commitment on employee performance in public sector organizations (studies at the Mojokerto Regency Library and Archives Service). This research was conducted using a quantitative method through a questionnaire with four variables, namely work motivation (X1), work discipline (X2), organizational commitment (X3) and employee performance variables (Y). The analysis technique that will be used in this study uses Multiple Linear Regression Analysis, Coefficient of Determination (R2), F test, and T test. The results of the study show that the results of multiple linear regression analysis yield the equation Y = 0.846 + 0.603X1 + 0.354X2 + 0.108 X3 + e. Then based on this analysis the value of R square (R2) is 0.814 or 81.4%. The R2 value states that motivation (X1), work discipline (X2), and organizational commitment (X3) contribute 81.4% to employee performance (Y). Meanwhile, the remaining 18.6% is influenced by other variables not examined in the course of this study. In conclusion, the simultaneous effect of work motivation, work discipline, and organizational commitment on employee performance. Keywords: Work Discipline, Performance, Organizational Commitment, Work Motivation
Pengaruh Pajak Hiburan, Hotel, Restoran, dan Reklame terhadap PAD Kota Batu Harum Syabrinawati; Sjarief Hidajat
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1143.781 KB) | DOI: 10.47467/alkharaj.v5i3.1770

Abstract

Original Local Government Revenue is a source of financing for the Local Government, one of which is obtained from Local Taxes. Local tax revenue changes every year due to various factors. Batu City is a tourist city that has the potential for high local tax revenues because of many entertainment facilities, hotels, restaurants, and billboards. However, the emergence of the covid pandemic has led to many new policies such as tax relaxation, which also applies in Batu City. This study aims to determine the effect of Entertainment Tax, Hotel Tax, Restaurant Tax And Advertising Tax on Original Local Government Revenue in Batu City. The type of research used is quantitative research using secondary data obtained from the Central Bureau of Statistics of Batu City and Performance Accountability Reports of Government Agencies of Batu City Regional Finance Agency for 2013-2020. The sampling technique in this study is the Saturated Sampling technique by using the entire population obtained. Hypothesis are tested in this study using multiple linear regression models. The results of the study indicate that the Entertainment Tax, Hotel Tax, and Advertising Tax have an effect on and contribute to Original Local Government Revenue in Batu City. Meanwhile, the Restaurant Tax has no effect and does not contribute to Original Local Government Revenue in Batu City. Keywords: Entertainment Tax, Hotel Tax, Restaurant Tax, Advertising Tax, Original Local Government Revenue
PENERAPAN AKUNTANSI BELANJA MODAL PADA DINAS PERHUBUNGAN KABUPATEN LAMONGAN Ayu Rahmasari; Sjarief Hidajat
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i9.2020

Abstract

Penelitian ini bertujuan untuk mengimplementasi gambaran yang jelas mengenai penerapan akuntansi dalam belanja modal pada Dinas Perhubungan Kabupaten Lamongan dan untuk mengetahui pelaporan transaksi belanja modal yang berlaku sesuai dengan PP No.71 tahun 2010 di Dinas Perhubungan kabupaten Lamongan. Metode yang digunakan dalam penelitian ini yaitu metode kualitatif untuk menggambarkan dan menginterpretasikan objek penelitian. Hasil penelitian menunjukkan, prosedur pembayaran belanja modal dilakukan dengan mekanisme LS (langsung), selanjutnya belanja diakui ketika diterbitkannya SP2D LS dan aset yang diperoleh diukur berdasarkan harga perolehan. Setelah itu dicatat dalam buku kas umum untuk disajikan pada LRA dan neraca. Akuntansi Belanja modal yang diterapkan oleh dinas Perhubungan kabupaten Lamongan telah sesuai dengan peraturan yang berlaku umum dan kiranya selalu berpedoman pada peraturan yang berlaku, agar terwujud laporan keuangan yang efektif.
Persepsi Pemutihan sebagai Variabel Moderasi terhadap Pengaruh Sistem, Pelayanan, Kesadaran Wajib Pajak dan Sanksi Pajak pada Kepatuhan Pajak Kendaraan Bermotor di SAMSAT Jombang Fauzi Ardiansyah; Sjarief Hidajat
Journal of Management and Bussines (JOMB) Vol 6 No 1 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i1.7047

Abstract

This research aims to analyze and explain the influence of systems, services, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in the Jombang One-Stop Manunggal Administration System (SAMSAT) with perceptions of whitening as a moderating variable. This research uses a quantitative research approach. The population in this study were all motor vehicle tax payers registered with SAMSAT Jombang. Sampling technique using the Slovin formula. The total taxpayer population is 637,796 taxpayers who own motor vehicles. The sample obtained consisted of 100 taxpayers. With data collection techniques using questionnaires. The analytical method used in this research is Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. Testing the questionnaire results uses validity analysis and reliability analysis. The research results show that it can be concluded that the results of research on systems, services, awareness, sanctions have no positive and insignificant effect on taxpayer compliance. Perception of bleaching as a moderating variable has no positive and insignificant effect on systems, services, awareness, sanctions, and taxpayer compliance. Taxpayers do not comply with paying taxes on time in the hope of not receiving high sanctions if they are late or do not pay taxes with the existence of tax whitening moderation. Keywords: Awareness, Service, Tax Collection, System, Sanctions
Pengaruh Kesadaran Wajib Pajak, Akses Pajak, Fasilitas Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Indonesia Citra Larasati Rochma; Sjarief Hidajat
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1320

Abstract

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.
REAKSI PASAR MODAL TERHADAP PENYELENGGARAAN PEMILU TAHUN 2024 (EVENT STUDY PADA PERUSAHAAN INDEKS LQ45) Putu Paramita Adinda; Sjarief Hidajat
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10549

Abstract

Pemilu 2024 menjadi perhatian publik yang akan berpontensi pasar modal bereaksi, maka penelitian dilakukan untuk menguji reaksi pasar modal terhadap Pemilu tahun 2024 pada perusahaan yang tergabung dalam indeks LQ-45 tanggal 14 Februari 2024. Pendekatan yang digunakan dalah kuantitatif serta menggunakan metode penelitian event study dengan periode pengamatan selama 10 hari yaitu 5 hari sebelum Pemilu 2024 dan 5 hari sesudah Pemilu 2024 melalui pengamatan abnormal return dan trading volume activity. Pemilihan sampel dengan teknik non-probability sampling yaitu teknik sensus. Data sekunder digunakan dan diperoleh dari website Bursa Efek Indonesia (BEI). Teknik Paired Sample t-Test dan Wilcoxon Sign Rank Test digunakan untuk uji hipotesis. Hasil penelitian menunjukkan tidak terdapat perbedaan abnormal return 5 hari sebelum dan 5 hari sesudah Pemilu 2024 yang signifikan. Di samping itu, tidak ditemukan perbedaan trading volume activity 5 hari sebelum dan 5 hari sesudah Pemilu 2024. Hal ini dapat dikatakan bahwa informasi terkait pemenang Pemilu 2024 yang belum diumumkan menjadi penyebab investor cenderung berantisipasi untuk bertransaksi di pasar modal.
Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal (Studi Di Kabupaten/Kota Provinsi Jawa Timur Tahun 2020-2022) Nia Wardatul Auliya; Sjarief Hidajat
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12092

Abstract

enelitian ini bertujuan untuk menguji apakah rasio pertumbuhan pendapatan asli daerah (PAD), rasio desentralisasi fiskal, rasio efektivitas, dan rasio efisiensi berpengaruh terhadap belanja modal pada Kabupaten/Kota Provinsi Jawa Timur tahun 2020-2022. Penelitian ini dilaksanakan di Kabupaten/Kota Provinsi Jawa Timur dikarenakan mayoritas pemerintah daerah mengalokasikan belanja modal tergolong rendah. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini yaitu Kabupaten/Kota Provinsi Jawa Timur tahun 2020-2022. Penelitian ini mengguanakn sampling jenuh dengan menggunakan seluruh populasi penelitian sebanyak 114 sampel. Pengujian hipotesis menggunakan software IBM SPSS Statistic versi 29. Hasil penelitian ini menunjukkan bahwa rasio pertumbuhan PAD dan rasio efisiensi berpengaruh positif signifikan terhadap belanja modal. Sementara itu, rasio desentralisasi fiskal dan rasio efektivitas berpengaruh negatif signifikan terhadap belanja modal.
Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Pengelolaan Keuangan Mahasiswa Sjarief Hidajat; Wydan Tegar Wardhana
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.200

Abstract

Dalam era sekarang ini, mampu mengelola keuangannya sendiri sangatlah diperlukan. Tujuan dari penelitian ini adalah: 1. Untuk menguji pengaruh literasi keuangan terhadap pengelolaan keuangan mahasiswa. 2. Untuk menguji pengaruh sikap keuangan terhadap pengelolaan keuangan mahasiswa. Metode Penelitian ini merupakan jenis penelitian yang termasuk dalam jenis penelitian berdasarkan metodenya yaitu penelitian kuantitatif. Hasil penelitian ini yang menyatakan bahwa literasi keuangan berpengaruh positif literasi keuangan terhadap pengelolaan keuangan. Kesimpulan pada penelitian ini yaitu: 1. Terdapat pengaruh secara positif dan signifikan variabel literasi keuangan terhadap pengelolaan keuangan Mahasiswa. Artinya semakin tinggi literasi keuangan maka tingkat pengelolaan keuangan juga ikut meningkat. 2. Terdapat pengaruh secara positif dan signifikan variabel sikap keuangan terhadap pengelolaan keuangan mahasiswa.
Pengaruh CR, Financial Leverage, Profitabiliyas, dan Ukuran Perusahaan terhadap Underpricing dengan Kebijakan Dividen sebagai Pemoderasi Yudha Tri Haryogi; Sjarief Hidajat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5841

Abstract

This study aims to analyze dividend policy in moderating the effect of current ratio, financial leverage, profitability, and company size on stock underpricing. The population in this study amounted to 277 companies from all companies that conducted Initial Public Offering (IPO) from 2020 to August 2024. Purposive sampling was used to select 277 companies and produce 78 companies as research samples. The data analysis technique used in this study is Moderated Regression Analysis (MRA) which is used in testing the effect of moderating variables on changes in the relationship between the independent variable and the dependent variable. Based on the tests that have been carried out, the results show that the current ratio has a negative effect on underpricing, but financial leverage, profitability, and company size partially have no effect on underpricing. Meanwhile, dividend policy as a moderating variable is only able to moderate the effect of profitability on stock underpricing while the current ratio, financial leverage, company size variables are unable to be moderated by dividend policy.
Co-Authors Ayu Rahmasari Citra Larasati Rochma Fauzi Ardiansyah Harum Syabrinawati Nia Wardatul Auliya Putu Paramita Adinda Sri Wahyu Utama Wydan Tegar Wardhana Yudha Tri Haryogi