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All Journal Kinerja Juara: Jurnal Riset Akuntansi Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Community Service Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Pengabdian Multidisiplin Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) AMALA Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis
Wikan Isthika, Wikan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG Setyowati, Lilis; Isthika, Wikan; Pratiwi, Ririh Dian
KINERJA Vol 20, No 2 (2016): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i2.843

Abstract

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, LEVERAGE DAN MANAJEMEN LABA PADA AGRESIVITAS PAJAK STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019 Annisa, Eric Kurnia; Isthika, Wikan
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penerimaan pajak yang selalu kurang dari target memang menjadi masalah berkelanjutan yang dihadapi pemerintah. Hal ini terjadi sebab masih banyaknya wajib pajak yang melakukan kecurangan dengan cara meminimalkan beban pajak yang harus dibayarkan (agresivitas pajak). Capital Intensity, Profitabilitas, Leverage dan Manajemen Laba dapat menjadi pengaruh untuk melakukan tindakan agresivitas pajak. Tujuan penelitian ini adalah untuk mengetahui apakah Capital Intensity, Profitabilitas, Leverage dan Manajemen Laba berpengaruh terhadap Agresivitas Pajak. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Sampel pada penelitian ini adalah perusahaan pertambangan yang diperoleh dengan metode purposive sampling , dan diperoleh sebanyak 113 sampel. Data diolah dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa capital intensity tidak berpengaruh terhadap agresivitas pajak, profitabilitas berpengaruh terhadap agresivitas pajak, leverage tidak berpengaruh terhadap agresivitas pajak, dan manajemen laba berpengaruh terhadap agresivitas pajak.
PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP MANAJEMEN PAJAK Fitriana , Eti; Isthika, Wikan
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This research aims to find out the effect of size, profitability, leverage, and capital intensity ratio on tax management. This research uses data over the period 2014 to 2018 from manufacturing companies listed in Indonesia Stock Exchange. Whereas, as the samples are consumer goods sectors companies. The determination of sample was made by applying purposive sampling methods. Multiple linear regression technique was used to analyze the data. Furthermore, from the testing data, this research shows that size and capital intensity ratio have an effect on the tax management. Whereas, profitability and leverage have no effect on the tax management.
Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi Kinasih, Hayu Wikan; Isthika, Wikan; Amartiwi, Tita Fi’lia
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.725 KB) | DOI: 10.28918/jaais.v2i1.4098

Abstract

This study aims to examine the influence of profitability and company size onCorporate social Responsibility (CSR). CSR measurements are carried out using theCSR costs incurred by the company. The object of research is manufacturingcompanies listed on the IDX in 2016-2019. By using purposive sampling, weobtained 140 observations. To prove whether there is an influence betweenprofitability and company size on CSR, multiple linear regression analysis is used.The test results show that profitability and company size have an effect on CSR
Pengelolaan Sampah Rumah Tangga Berbasis Aplikasi Pada Seluruh Bank Sampah Di Kecamatan Semarang Barat Saputra, Filmada Ocky; Ingsih, Kusni; Kartikadarma, Etika; Isthika, Wikan; Johary, Lakui; Sakti, Maulana Bima
Jurnal Pengabdian Multidisiplin Vol. 3 No. 2 (2023): Jurnal Pengabdian Multidisiplin
Publisher : Kuras Institute & Scidac Plus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/japamul.v3i2.632

Abstract

Data jumlah produksi sampah rumah tangga di Kota Semarang mencapai 1.110 ton perhari. Secara keseluruhan sampah tersebut dibuang ke tempat pembuangan akhir (TPA) setiap harinya. Dinas Lingkungan Hidup (DLH) bersama dengan pemerintah Kota Semarang mencanangkan program 1.000 bank sampah terdapat dikota Semarang dengan kondisi saat ini terdapat 229 yang telah beroperasi. Harapan dengan semakin banyaknya bank sampah maka sampah yang masuk ke pembuangan sementara dan TPA dapat berkurang karena terjadi proses pilah pilih dan olah sampah sebelum dibuang pada TPA. Mitra pengusul dalam kegiatan PKM ini merupakan bank sampah di kawasan kecamatan Semarang Barat, yang memiliki 16 kelurahan dimana pada setiap kelurahan setidaknya memiliki 1 bank sampah yang aktif. Namun kondisi pada pengelolaan bank sampah pada setiap kelurahan masih berbeda, berdasarkan hasil survey tim pengusul ditemukan beberapa bank sampah yang dikelola melalui LPMK Kelurahan dan terdapat pula bank sampah yang dikelola secara individu. Hal ini menjadikan kontrol yang susah pada tingkat kecamatan untuk mengetahui pengelolaan sampah di kecamatan Semarang Barat melalui bank sampah ini. Permasalahan lain yang terjadi adalah pengelola bank sampah belum dapat menjual produk olahan sampah dengan efektif baik dari segi media penjualan dan perhitungan biaya produksi. Tim mengusulkan kegiatan PKM dengan memberikan solusi sistem pengelolaan sampah berbasis aplikasi digital dan pendampingan dalam merancang kebuatuhan biaya produksi dan sumber daya manusia. Dalam pelaksanaan tim pengusul akan mengunakan metode community based research (CBR), metode ini digunakan untuk dapat secara tepat mengatasi permasalahan riil yang terjadi dimasyarakat, sehingga tujuan yang diinginkan dapat tercapat sesuai permasalahan yang dialami masyakarat. Dalam pelaksanaan respon positif dari peserta dengan secara aktif berdiskusi, melakukan pemasangan aplikasi, pendaftaran akun, serta mencoba fitur, sehingga data timbulan sampah yang disetorkan dan diolah oleh bank sampah dapat terintegrasi se kecamatan Semarang Barat.
Global Research Trends on Environmental, Social and Governance: A Bibliometric Analysis Inayati, Nur Isna; Isthika, Wikan; Sulistiyanti, Umi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20837

Abstract

Companies engage in ESG activities to achieve higher financial returns and to signal compliance in the market. The link between ESG and corporate financial performance is still not well established because much of the literature contains conflicting results and paradoxes. Through bibliometric analysis and meta-analysis, this research seeks to synthesize the literature on ESG performance and its impact on performance. Bibliometric analysis highlights leading scholars in the field, leading journals, institutions, countries, and an overview of highly cited articles in the field of sustainable finance. This study presents research trends and a future research framework is proposed based on the research gaps identified in this review.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN RETAILING YANG TERDAFTAR DI BEI TAHUN 2019-2022 Safira, Aprilia Gita Wulan; Saputro, Dian Festiana Hadi; Isthika, Wikan; Prajanto, Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2350

Abstract

The aim of this research is to examine and analyze the factors that influence capital structure. The independent variables in this research are Profitability, Liquidity, Company Size and Asset Structure. The subjects of this research are retail companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was purposive sampling and 14 company samples were taken over a period of 4 years to obtain 56 company samples. The analytical method used in this research is multiple linear regression. The results of this research simultaneously show that profitability, liquidity, company size and asset structure have a simultaneous effect on capital structure. The partial research results show that liquidity and asset structure have an effect on capital structure, while profitability and company size have no effect on capital structure.
Halal Lifestyle Training for MA Rohmaniyyah’s Students: The Islamic Lifestyle Practice of Today’s Adolescent Hermawan Adinugraha, Hendri; Rahmawati, Ferida; Sartika, Mila; Isthika, Wikan; Wikan Kinasih, Hayu
AMALA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): May 2022
Publisher : Faculty of Economics and Islamic Business State Islamic Institute of Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.537 KB) | DOI: 10.23971/amala.v1i1.12

Abstract

Based on the analysis of the situation, it is known that currently the concept of halal is universal for both Muslims and non-Muslims, halal does not only cover the needs of sharia, but is also a concept of sustainability through aspects of an Islamic lifestyle. The purpose of implementing this service is to add insight/knowledge of partners in the field of Halal lifestyle (HLS), to help partners to be able to practice Halal lifestyle (HLS) as an Islamic lifestyle for today’s youth, to provide convenience for MA Rohmaniyyah students in choosing a style. Islamic life through Halal lifestyle (HLS). The method of implementing this activity uses an educational approach, counseling (socialization) and Halal lifestyle (HLS) training for teenagers. Then, in addition to a model or method of Halal lifestyle (HLS) that has been generated. This service concludes that the majority (92%) of the students of MA Rohmaniyyah Mranggen understand that the word halal means allowed and the rest said halal means good. They interpret the halal lifestyle as having good morals or attitudes according to sharia or polite behavior. Examples of the halal lifestyle they have ever done are religious tourism, saving in Islamic financial institutions, wearing the syar’i hijab. The reason they consider it important to live a halal lifestyle is because the halal concept is universally applicable as rahmatan lil ‘alamin, or because a halal lifestyle can make the body healthy, or because a halal lifestyle can increase dignity. The way to live a halal lifestyle is by practicing the 3 HM concept, namely it is halal to obtain it, halal to consume it, and halal to use it. All of the students of MA Rohmaniyyah Mranggen intend/interested in a halal lifestyle.
TRANSFER PRICING IN INDONESIA: LITERATURE ANALYSIS Isthika, Wikan; Aryani, Y Anni; Setiawan, Doddy
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18727

Abstract

This research aims to present studies regarding transfer pricing or related party transactions in Indonesia. This research explains that 53 articles comprised 33 from 15 accredited national journals (Sinta 2) and 20 from 18 accredited international journals (Scopus). The articles used are from 2002 until September 2023. This research categorized articles into four parts: publication trends, existing research (themes, topics), causes and effects, and future research agenda regarding transfer pricing or related party transactions in Indonesia. Based on the articles on transfer pricing in Indonesia, this research concludes that transfer pricing or related party transactions can be categorized into 2. There are financial variables and corporate governance variables. Previous studies have inconsistent results because of the difference in transfer pricing indicators used.
Profitability, Leverage, Tax Aggressiveness: Pengungkapan CSR sebagai Pemoderasi Parwati, Dina; Isthika, Wikan
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2024): Jurnal Ekonomi dan Bisnis
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

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Abstract

This research aims to find out the effect of profitability, leverage, and tax aggressiveness by using CSR disclosure as a moderation. The study’s population consists of companies in the basic material sector listed on IDX from 2019 to 2021. Purposive sampling methods were applied. This study's total sample size was 193 data points. This analysis employs secondary data, such as profitability (ROA), leverage (DER), and tax aggressiveness (ETR). Multiple linear regression analysis was employed to analyze the data in this study. Data processing is done using SPSS 25. The study’s findings revealed that profitability affects tax aggressiveness, while leverage does not affect tax aggressiveness. Furthermore, corporate social responsibility is also unable to moderate the relationship between profitability and leverage on tax aggressiveness. Penelitian ini bertujuan untuk mengetahui pengaruh dari profitabilitas, leverage, terhadap agresivitas pajak dengan menggunakan pengungkapan CSR sebagai moderasi. Populasi pada penelitian ini yaitu perusahaan sektor basic material yang terdaftar di IDX pada periode tahun 2019-2021. Metode pengambilan sampel yang digunakan purposive sampling. Total sampel yang di observasi pada penelitian ini sebanyak 193 data. Penelitian ini menggunakan data sekunder berupa data profitabilitas (ROA), leverage (DER), agresivitas pajak (ETR). Teknik analisis data yang digunakan pada penelitian ini yaitu analisis regresi linear berganda. Pengolahan data dilakukan dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan Profitabilitas berpengaruh terhadap agresivitas pajak, sedangkan Leverage tidak berpengaruh terhadap agresivitas pajak. Corporate Social Responsibility juga tidak mampu memoderasi hubungan antara profitabilitas dan leverage terhadap agresivitas pajak.
Co-Authors A.A. Ketut Agung Cahyawan W Agung Prajanto Amartiwi, Tita Fi’lia Annisa, Eric Kurnia Azriani Awang Ismail, Dayangku Bambang Minarso, Bambang Doddy Setiawan Durya, Ngurah Pandji Merta Agung Etika Kartikadarma Ferida Rahmawati Fitriana , Eti Hadi, Dian Festiana Hayu Wikan Kinasih Hermawan Adinugraha, Hendri Inayati, Nur Isna Johary, Lakui Kusni Ingsih Laela Laela Mila Sartika, Mila Nur Cahya, Handy Parwati, Dina Pramitasari, Ratih Pratiwi, Fauzun Gilar Purwantoro Purwati, Hafifah Setia Ririh Dian Pratiwi Safira, Aprilia Gita Wulan Sakti, Maulana Bima Saputra, Dian Festiana Hadi Saputra, Filmada Ocky Saputro, Dian Festiana Hadi Sulistiyanti, Umi Wikan Kinasih, Hayu Y. Anni Aryani Zulfa Kanaya, Fadia