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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Journal of Research in Social Science and Humanities Sidoluhur PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Radisi
Dimas Ilham Nur Rois
Universitas Islam Batik Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia Tiyana Rahayu; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5480

Abstract

One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the IDX 2017-2021 as the study population. There were 7 selected company samples after taking samples using the purposive sampling technique. Data processing was carried out using Views software version 9. After researchers collected quantitative data, the researcher performed a panel data regression analysis using a random effect model. Thus, this study proves that the variable capital intensity and inventory intensity affect tax aggressiveness. Meanwhile, the variable firm size, institutional ownership, and gender diversity do not affect tax aggressiveness. Keywords: Capital Intensity, Inventory Intensity, Firm Size, Institusional Ownership, Gender Diversity, And Tax Aggressiveness.
PELATIHAN DAN PENGEMBANGAN UMKM BERBASIS TEKNOLOGI PADA ERA NEW DIGITAL ECONOMY Kresna Yoga Prasetyo; Dimas Ilham Nur Rois
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 3 No 01 (2023): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

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

Abstract

Perkembangan teknologi berbasis digital menuntut adanya transformasi dalam strategi dalam berusaha. Hal ini menjadi tantangan yang harus diselesaikan oleh para pelaku usaha khususnya dalam sektor UMKM. Salah satu cara yang dapat dilakukan adalah melibatkan peran mahasiswa kedalam program pemberdayaan masyarakat. Melalui program MBKM-SIB bertajuk RevoU Tech Academy ini mahasiswa dapat ikut berkontribusi dalam mengatasi permasalahan tersebut. Metode pelatihan selama 4 bulan dengan berfokus pada product, sales, marketing, dan data bertujuan untuk melatih skill dan kemampuan dalam mengembangkan usaha. Hasil program yaitu berwujud terciptanya capstone project tentang product, sales, marketing, dan data yang mana hal ini menandakan bahwa peserta telah memahami materi pelatihan yang diberikan
Penyuluhan Sistem Infomasi Akuntansi Untuk Industri Kerajinan Logam Di Desa Cepogo, Kabupaten Boyolali Setia Ningsih; Anisa Wantifa Pratiwi; Intan Putri Wijaya; Tutik Alawiyah; Jeckly Nurdiakusuma; Dimas Ilham Nur Rois; Sari Kurniati
Jurnal Pengabdian kepada Masyarakat Radisi Vol 1 No 3 (2021): Desember
Publisher : Yayasan Kajian Riset dan Pengembangan RADISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/pkmradisi.v1i3.74

Abstract

Industry 4.0, which is increasingly spreading to various regions in Indonesia, makes people confused. Especially in the metal craftsman community, therefore it is necessary to have an Accounting Information System (SIA) to make it easier for craftsmen to do bookkeeping efficiently. Therefore, there is a need for guidance or socialization in advance to the community how important AIS is in today's era. With the holding of the briefing or socialization, the community becomes motivated in using and developing AIS to improve human resources (HR) by creating behavioral changes.
Determinan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Pada KPP Pratama Karanganyar Elisa Nur Aziza; Kartika Hendra Titisari; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.9135

Abstract

Active tax collection action is a law enforcement action carried out by the Directorate General of Taxes so that Taxpayers pay off their tax arrears. This tax collection action also helps to secure tax revenues and prevent tax assessments from expiring. This research aims to test and analyze the effect of active tax collection actions in the form of letters of warning, forced letters, blocking of bank accounts, and confiscation of assets on the disbursement of tax arrears at KPP Pratama Karanganyar. The data used in this research is secondary data obtained from KPP Pratama Karanganyar. The sample used in this research was 100 taxpayers with the largest amount of tax arrears from 2018 to 2022. The data analysis technique used was descriptive statistical analysis and multiple linear analysis to test the research hypothesis. The results of this research show that letters of warning, letters of force, and confiscation of assets have an influence on the disbursement of tax arrears. Meanwhile, blocking bank accounts has no effect on disbursement of tax arrears. Keywords : Active Tax Collection Action; Disbursement Of Tax Arrears
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN PERBANKAN YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2019-2023) Indri Siti Mulyani; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
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.v7i5.12280

Abstract

Tujuan penelitian ini adalah melakukan uji emlpiris mlengenai profitabilitas, leverage dan likuiditas. Penelitian ini mlerupakan penelitian kuantitatif dengan mlenggunakan data sekunder yang berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode pengamlatan tahun 2019-2023. Populasi dalaml penelitian adalah seluruh perusahaan perbankan tahun 2019-2023. Pemlilihan samlpel dalaml penelitian ini mlenggunakan mletode purposive samlpling sehingga diperoleh 28 perusahaan dengan 140 data pengamlatan yang dilakukan selamla 4 periode pengamlatan. MLetode analisis data yang digunakan analisis regresi linier berganda. Variabel yang digunakan untuk mlengukur ukuran perusahaan adalah profotabiltas diukur dengan return on equity (ROE), leverage diukur dengan Capital Adequacy Ratio (CAR) dan likuiditas diukur dengan current ratio (CR). Berdasarkan hasil penelitian ini mlenunjukkan bahwa return on equity, dan Capital Adequacy Ratio tidak berpengaruh terhadap nilai perusahaan sedangkan current ratio berpengaruh terhadap nilai perusahaan .
Pengaruh Pengelolaan Keuangan Alokasi Dana Desa Terhadap Pembangunan Desa Ngaran Kecamatan Polanharjo Kabupaten Klaten Tahun 2024 Muhammad Latif Ramadhoni; Kartika Hendra Titisari; Dimas Ilham Nur Rois
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1071

Abstract

Proses pembangunan di tingkat desa merupakan suatu transformasi yang bertujuan untuk mencapai kemajuan dengan memaksimalkan sumber daya lokal yang ada serta mengajak masyarakat untuk berperan aktif dalam meningkatkan kesejahteraan dan kualitas hidup mereka. Penelitian ini dirancang untuk mengkaji sejauh mana kemampuan aparatur desa, keterlibatan warga, dan transparansi dalam pengelolaan dana desa mempengaruhi kemajuan pembangunan desa. Metode yang digunakan adalah pendekatan kuantitatif dengan melibatkan 30 responden yang terdiri dari aparat desa dan masyarakat setempat. Data yang diperoleh kemudian dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS versi 26. Berdasarkan hasil analisis, ditemukan bahwa kemampuan aparatur desa dan partisipasi masyarakat tidak memberikan pengaruh signifikan terhadap pembangunan desa, sedangkan transparansi dalam pengelolaan dana desa terbukti memberikan kontribusi positif yang signifikan terhadap kemajuan pembangunan desa
Faktor Penentu Kualitas Pelaporan Keuangan Pada Perusahaan Sektor Keuangan Periode 2022 - 2024 Anggun Septiana; Anita Wijayanti; Dimas Ilham Nur Rois
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1359

Abstract

Studi ini mempunyai tujuan guna menganalisis dampak karakteristik perusahaan terhadap kualitas pelaporan keuangan pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Desain studi menggunakan pendekatan kuantitatif dengan data sekunder berbentuk laporan tahunan perusahaan yang didapatkan dengan teknik purposive sampling, yang kemudian didapatkan 48 perusahaan dari keseluruhan 128 pengamatan pasca penghapusan data ekstrem. Metode analisis yang dimanfaatkan ialah regresi linier berganda melalui software SPSS versi 25. Variabel independen meliputi leverage, ukuran dewan direksi, komite audit, kualitas audit, dan profitabilitas. Hasil penelitian memperlihatkan bahwasanya leverage, ukuran dewan direksi, dan profitabilitas berpengaruh signifikan terhadap kualitas pelaporan keuangan, sedangkan komite audit dan kualitas audit tidak memperlihatkan pengaruh yang signifikan. Temuan ini mengindikasikan pentingnya struktur pendanaan, efektivitas tata kelola dewan, dan kinerja keuangan dalam meningkatkan mutu pelaporan keuangan. Keterbatasan penelitian terletak pada periode observasi dan penggunaan variabel tertentu, sehingga penelitian selanjutnya disarankan memperluas cakupan sektor dan periode penelitian. Orisinalitas penelitian ini terletak pada fokus analisis perusahaan sektor keuangan pascapemulihan ekonomi dengan periode data terbaru
INFLUENCE OF AUDIT FEE, CLIENT SIZE, AUDIT TENURE ON AUDIT QUALITY Prima Wijaya; Kartika Hendra Titisari; Dimas Ilham Nur Rois
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i2.174

Abstract

Auditors are obliged to examine the information presented in the annual financial report and provide an opinion on the fairness of the financial report, so that the annual financial report can be used as a reliable decision-making tool. Therefore, it is very important to improve the audit quality of financial reports from auditors so that stakeholders can make better decisions. This research aims to test and analyze the effect of audit tenure on audit quality. The data used in this research is secondary data, obtained from annual financial reports. The population and sample in this research are property and reel estate companies listed on the IDX for the 2018-2024 period. The sampling technique for this research uses a purposive sampling technique. The number of samples in this research was 54 companies in the property and reel estate sectors with research sample observations of 77 observations. The analysis technique used to test this research hypothesis is multiple regression with SPSS version 22. The independent variables of this research are audit fees, client size, and audit period. The dependent variable of this research is audit quality. The results of this research indicate that audit fees, client size, and audit period have an influence on audit quality.
Optimalisasi Kinerja BUMDes melalui Penerapan Good Corporate Governance untuk Keberlanjutan di Kecamatan Ngargoyoso Kabupaten Karanganyar Dimas Ilham Nur Rois; Raisa Aribatul Hamidah; Dheny Hendrawan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2531

Abstract

This objective focuses on the application of good corporate governance to optimize BUMDes performance. BUMDes in the Ngargoyoso sub-district made up the study's population. Six BUMDes were collected as research samples through the use of purposive sampling. Data was obtained by observation and interviews. The research method used is qualitative research using triangulation analysis techniques. The results of this study indicate that the implementation of good corporate governance of BUMDes in Ngargoyoso District is good in the principles of responsibility, independence and firness. However, it is still not good in applying the principles of transparency and accountability. BUMDes always applies the precautionary principle in making decisions according to and not violating the rules. BUMDes management decisions are taken objectively without interference from parties with personal interests. BUMDes is open to community participation and nondiscrimination in recruitment. BUMDes still lacks in providing adequate information as a form of transparency in BUMDes management. The application of accountability is still weak in human resources owned by BUMDes, especially the treasurer. Treasurers still lack an understanding of the application of accounting according to standards because most treasurers are not accounting graduates. Optimization of BUMDes performance can be achieved through improved implementation of good corporate governance, which not only strengthens financial performance, but also BUMDes' contribution to inclusive and sustainable village development.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2024 Nur Erias Fahmawati; Suhendro; Dimas Ilham Nur Rois
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19569

Abstract

This study was conducted to analyze and examine the factors influencing stock prices. The variables studied included firm size, profitability, and capital structure. The study population consisted of property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The data was processed using statistical tools, namely SPSS version 31. The sampling technique used was purposive sampling, with an initial sample size of 92 companies. During the data processing process, several outliers were identified, resulting in 88 valid data sets after removal. Data analysis was conducted using quantitative methods. The results showed that firm size and capital structure had an effect on stock prices, while profitability did not affect the Stock Price. And firm size, profitability and capital structure simultaneously affect the Stock Price. Keywords: firm size, profitability, capital structure, stock price
Co-Authors Anggun Septiana Anisa Wantifa Pratiwi Anita Wijayanti Calvin Fawwaz Dheny Hendrawan Elisa Nur Aziza Indri Siti Mulyani Intan Putri Wijaya Jeckly Nurdiakusuma Kartika Hendra Titisari Khusnul Khotimah Kresna Yoga Prasetyo Muhammad Latif Ramadhoni Nur Erias Fahmawati Prima Wijaya Raisa Aribatul Hamidah Riana Rachmawati Dewi Sari Kurniati Setia Ningsih Suhendro Tiyana Rahayu Tutik Alawiyah Yuli Chomsatu Samrotun