Article Per Year (5 Year)
p-Index From 2021 - 2026
11.071
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Abdi Psikonomi Journal of Advanced Sciences and Mathematics Education Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal International Journal of Multidisciplinary Sciences and Arts Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Banu Witono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 98 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 98 Documents
Search

 1   2   3   4   5 
THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC Diah Mutiara Nurhayati; Banu Witono
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.72 KB) | DOI: 10.38043/jiab.v7i1.3563

Abstract

This study aims to examine the effect of tax understanding, tax rates,tax incentives, and tax sanction to the tax payers compliance of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia during the Covid-19 pandemic. This study uses primary data where data collection uses a questionnaire . Data collection method is by distributing questionnaires to tax payers of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia. The sample used is 84 respondent. In this study using quantitative data analysis methods by classic test consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R2) test. The research results showed that the variables tax understanding, tax incentives, and tax sanction has an effect while tax rates hasn’t effect for MSME tax payers compliance.
The Effect of CAR, FDR, NPF and BOPO to Return on Equity Rani Aprilia; Banu Witono
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p9-33

Abstract

The purpose of this paper is to determine the effect of the capital adequacy ratio, financing to deposit ratio, non-performing financing and operational income operating costs on return on equity at Islamic Commercial Banks in Indonesia for the period 2011 - 2020. This type of research is quantitative, research using secondary data in the form of an annual report. This study uses a sample of 5 Islamic Commercial Banks in Indonesia for the period 2011 - 2020 with the determination of the sample using the purposive sampling method. The technique for analyzing the data in this study uses multiple linear regression, classical assumption test, and hypothesis testing with data processing using the SPSS v.20 application. Based on the results of multiple linear regression analysis, it is obtained that the capital adequacy ratio, non-performing financing and operating costs of operating income have a negative and significant effect on return on equity, while the financing to deposit ratio has no significant effect on return on equity.
PENGARUH JUMLAH PENGUSAHA KENA PAJAK, TINGKAT INFLASI DAN NILAI TUKAR RUPIAH ATAS DOLLAR AS TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI TAHUN 2015-2019 Ana Arifatunnisa; Banu Witono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1012

Abstract

Value Added Tax (VAT) is a tax imposed for domestic consumption in the form of gods or services. Value added Tax is imposed on domestic consumption by individual, corporate and government tax payers. The purpose of this study was to examine the effect of the number of Taxable Entrepreneurs (PKP), the inflation rate and the exchange rate of the rupiah against the US dollar on Value Added Tax receipts at the Directorate General of Taxes, Central Java Regional Office II. The data used is secondary data from 2015-2019. This type of research uses causality research that explains the relationship between the amount of PKP, inflation rate and the exchange rate of the rupias against US dollar on the Value Added tax (VAT). The data analysis technique used is multiple linear regression analysis. Based on the result by data, the variable number of PKP has significant effect on VAT receipts, while the inflation rate and the rupiah exchange rate against the US dollar have no effect on VAT receipts.
Analysis of CSR Disclosure, Earnings Persistency, Earnings Growth, and Business Size on Earnings Management with Institutional Ownership as a Moderating Variable (Case Study on LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020) Erma Setiawati; Alifah Sekarningrum; Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.21369

Abstract

Due to a lack of development, Indonesia’s border areas are often undeveloped. This research aims to determine the impact of CSR disclosure, earnings persistence, earnings growth, and business size as factors influencing earnings management in LQ45 companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Multiple linear regression with SPSS 25 was employed to analyze the data. The findings disclosed that CSR disclosure, earnings persistence, and business size all impacted earnings management. However, earnings growth did not affect earnings management. Testing with the moderating variable revealed that CSR disclosure and business size, moderated by institutional ownership, influenced earnings management. Moreover, earnings persistence and earnings growth variables, moderated by institutional ownership, did not affect earnings management.
Analisis Pengukuran Kinerja Keuangan Pada Pemerintah Kabupaten Pekalongan Fatra Azzarohma; Banu Witono
SEIKO : Journal of Management & Business Vol 4, No 1 (2021): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3610

Abstract

Penelitian ini bertujuan untuk menilai kinerja keuangan pada Kabupaten Pekalongan. Kinerja merupakan gambaran mengenai tingkat pencapaian pelaksanaan suatu kegiatan atau kebijaksanaan dalam mewujudkan sasaran, tujuan visi dan misi organisasi yang tertuang dalam proses perumusan strategis suatu organisasi. Dan penilaian kinerja merupakan suatu alat manajemen untuk meningkatkan kualitas. Hasil analisis menunjukan bahwa ; kinerja keuangan yang diwakili oleh analisis varians untuk pendapatan dan belanja dapat dikatakan baik. Kemudian kinerja keuangan dilihat dari Analisis pertumbuhan pendapatan dan belanja dikategorikan pertumbuhannya positif. Dalam hal Rasio keserasian belanja pemerintah daerah Kabupaten Pekalongan lebih besar mengalokasikan belanjanya untuk belanja operasi. Dan kinerja keuangan jika dilihat dari Analisis Rasio Keuangan menunjukan hasil bahwa kemandirian daerahnya rendah. Sedangkan dalam hal Rasio efektifitas Kabupaten Pekalongan dapat dikategorikan efektif. Dan jika dilihat dari Rasio efisiensi Kabupaten Pekalongan dikategorikan tidak efisien. Disimpulkan secara keseluruhan kinerja keuangan Kabupaten Pekalongan Tahun Anggaran 2017 - 2021 masih belum cukup baik. Untuk itu Pemerintah daerah Kabupaten Pekalongan hendaknya berusaha mencapai target pendapatan sehingga kemandirian daerah bisa lebih baik. Kata Kunci: Kinerja Keuangan, Anggaran, Belanja, Pendapatan
Accounting Conservatism: Gender Diversity Accounting Conservatism: Gender Diversity and Educational Background on the Board of and Educational Background on the Board of Directors and Commissioner Banu Witono; Widowati Dian Permatasari; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22641

Abstract

This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism.
Village Government Accountability and Transparency in Village Financial Management Dwi Agus Kurniawan; Banu Witono
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2291

Abstract

This study aims to find out the accountability and transparency procedures of the village government in managing village finances (Study in Karangsari Village, Kutowinangun District, Kebumen Regency). This type of research is a qualitative research with an interactive analysis approach. Data was collected through in-depth interviews, observations and document studies which were then analyzed using an interactive analysis model through four stages, namely (1) Data Collection, (2) Data Reduction, (3) Data Presentation, (4) Conclusion Drawing. The results of the study show that (1) Accountability at the planning, implementation, administration, and financial management reporting stages (2) Transparency of village finances in Karangsari Village in its implementation is guided by the Minister of Home Affairs Regulation Number 20 of 2018. The Karangsari Village Government as the executor of village financial management has carried out the Village Financial Accountability and Transparency process quite well. However, there must be improvements in village financial management and financial accountability by seeking new innovations. And in providing information to the public must be optimized
REGULATION HEGEMONY AND ACCOUNTABILITY OF THE LOCAL GOVERNMENT: A STUDY ON REGIONAL FINANCIAL MANAGEMENT IN INDONESIA Banu Witono; Nurkholis *; Roekhudin *
The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.1.4

Abstract

AbstractObjectives - The purpose of this study is to uncover the reality of implementing regional financial management regulations and their impact on local government accountability.Research method approach - This study uses a critical qualitative research approach to the Gramsci hegemony perspective. This approach is useful for analyzing the shackles of regulation in the implementation of regional financial management.Findings - The results show that regulation has become a means for the state to dominate in the realm of political society and hegemony for civil society. This results in an orientation of local government accountability which tends to vertical accountability rather than horizontal (public) accountability .Practical implications -  Changes in regional autonomy regulations have led to increasing dominance of the central government to the regions. This is reflected in the various regulations produced by the institutions in the central government which shackle the space and innovation of the local government in managing regional finances.Social implications - Due to the shackles of the regulation, local governments prioritize serving the interests of the central government (vertical accountability) compared to services to the society (horizontal accountability).Originality / Value - This study contributes to uncovering the facts that occur related to regional financial management, so that it can provide input to the government in the implementation of regional government accountability.Keywords: Regional Government Accountability, Regional Financial Management Regulations, Regulation Hegemony.Paper Type: Research Paper
Penerapan Sistem Keuangan BUMDESA Amanah Di Desa Karanganyar Kecamatan Plupuh, Sragen Andy Dwi Bayu Bawono; Heppy Purbasari; Devi Afriantari Puspa Putri; Nursiam Nursiam; Banu Witono
Jurnal SOLMA Vol. 12 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i2.12600

Abstract

Background: Undang-undang Desa beserta peraturan turunannya telah merubah dan mendorong pola kemandirian di desa salah satu melalui keberadaan Badan Usaha Milik Desa (BUMDesa) sebagai pendorong perekonomian desa. Desa Karanganyar, Kecamatan Plupuh, Kabupaten Sragen telah memiliki BUMDesa bernama BUMDesa “Amanah” yang berdiri sejak Tahun 2018. Akan tetapi pengelolaan keuangan di BUMDesa tersebut belum sesuai dengan standar akuntansi keuangan yang berlaku dan salah satu unit usaha berupa pelayanan air minum belum memiliki pengelolaan produksi yang baik. Kegiatan ini bertujuan untuk mendampingi mitra (BUMDesa “Amanah”) dalam menyusun dan menerapkan Sistem Pengelolaan Keuangan Desa menggunakan Sistem Aplikasi Pengelolaan Keuangan BUMDesa, manajemen pengelolaan produksi dan pelayanan termasuk pengujian kualitas air minum Metode: Kegiatan ini terdiri dari FGD, Pelatihan penyusunan laporan keuangan yang mencakup pemahaman dasar-dasar akuntansi dan pendampingan manajemen produksi dan pelayanan unit PAM. Hasil: Hasil yang diperoleh selama kegiatan pengabdian masyarakat yaitu penetapan nama akun dan kode akun yang sesuai dengan SAK ETAP, penerapan aplikasi system pengelolaan keuangan BUMDesa Amanah, beserta hasil laboratorium pengujian air. Kegiatan pengabdian masyarakat di BUMDesa Amanah Desa Karanganyar Kecamatan Plupuh Kabupaten Sragen telah menghasilkan system pengelolaan keuangan BUMDesa yang dapat digunakan untuk membuat laporan keuangan secara terintegrasi dari masing-masing unit. Selain itu kegiatan ini juga menghasilkan pengujian kualitas air sebagai bentuk pemberian informasi kepada pelanggan SR
Pengaruh PDRB, Investasi, Dan Jumlah Penduduk Terhadap Pendapatan Asli Daerah Annas Nashiruddin; Banu Witono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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.v7i2.8629

Abstract

Local Revenue (PAD) is a vital financial source for regional governments, playing a crucial role in supporting development and public services at the local level. This research aims to investigate the influence of Regional Gross Domestic Product (RGDP), Investment, and population size on Local Revenue (PAD) in Regencies/Cities in Central Java for the fiscal years 2019-2021. The sample comprises all Regencies/Cities in Central Java Province, totaling 35 (29 Regencies and 6 Cities), meeting the specified criteria. Multiple linear regression analysis is employed as the analytical method. Empirical findings indicate that RGDP has a significant impact on local revenue, whereas investment and population size do not influence local revenue.
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Alifah Sekarningrum Alviandra Hikmatiar Wijaya Ammar Alamsyah Ana Arifatunnisa Andy Dwi Bayu Bawono Annas Nashiruddin Annas Nashiruddin Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Arifia, Annastasya Rizqi Arkan Rayagung Rohmana Arkan, Ahmad Nazhifa Astari Kurnia Widi Astuti Ayu Wahyu Cahyaningtyas Baehaqi Bagas Tirta Syech Maulana Cahyaningtyas, Dayinta Devi Afriantari Puspa Putri Dewita Puspawati Diah Mutiara Nurhayati Dian Agustin Puspitasari Dwi Agus Kurniawan Dwianto, Agus Eka Putri Rahmawati Erma Setiawati Erytria Meylina Fachry Abda El Rahman Fatchan Achyani Fatra Azzarohma Fatwasari Soeratno Putri Fauzan, Wakhid Rizki Fitriya Diah Pramesthi Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Heppy Purbasari Hilya Nur Syahidah Ihsan Frendy Anshari Ika Diah Purwati Ilham Jiensa Wijaya Indradewa, Rhian Jati Waskito Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Kurnia Rina Ariani Mahameru Rosy Rochmatullah Mahardika Tustha Prana Muhammad Abdul Aris Muhammad Bagas Sandi Laksono Muhammad Khadziq Muhammad Sholahuddin Mujiyati Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nainsi Riana Ningrum, Alfian Indra Noer Sasongko Nova Caroline Nugraha, Ammar Naufal Nugroho, Aditya Arif Nugroho, Ady Nugroho, Anshori Agung Nur Via Indrawati Nurkholis * Nursiam Nursiam, Nursiam Nurul Dwi Afisah Ovi Itsnaini Ulynnuha Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Putri, Eskasari Radeva Yudi Mumtaza Rani Aprilia Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Rizqi Darma Saputra Roekhudin, Roekhudin Roikin Roikin Romadhon, Faridh Akhirur Saputra, Aditya Danang Saraswati Prayitna Sekarningrum, Alifah Sherena Wahyutari Shinta Dwi Maharani Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tsania Khofifah Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Widowati Dian Permatasari Wukir Diyah Prasetya Wulan Setyaningsih Zulfikar Zulianty, Zahra Fatika