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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) BALANCE Jurnal Akuntansi dan Bisnis Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit AKMENIKA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Simki Economic Kontigensi: Jurnal Ilmiah Manajemen INVOICE : JURNAL ILMU AKUNTANSI CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Comprehensive Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Ekonomi Bisnis Antartika Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Proceeding of International Conference on Humanity Education and Society
Teguh Erawati, Teguh
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KUALITAS PELAYANAN DAN PENGGUNAAN APLIKASI SI-APIK TERHADAP PENERIMAAN PAJAK DENGAN KEPATUHAN PAJAK SEBAGAI VARIABEL INTERVENING Triono, Bangkit; Ayem, Sri; Erawati, Teguh
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5381

Abstract

This study was conducted to determine whether the quality of service and the use of the Si-apik application have an effect on tax compliance, and whether there is an effect of tax compliance on tax revenue, and to determine whether the quality of tax services and the use of the Si-apik application affect tax revenue in the city of Yogyakarta. The data used is primary data obtained randomly by distributing questionnaires, with details of the number of questionnaires distributed as many as 110, 106 returned questionnaires, and 100 questionnaires that can be processed and the rest are defective. The data analysis technique was carried out with the t test, R2 test, and path analysis. It was concluded that the quality of service and the use of si-apik applications had an effect on tax compliance. The service quality variable has an effect on tax revenue, while the use of the Si-apik application has no effect on tax revenue. The variable of taxpayer compliance has an effect on tax revenue in the city of Yogyakarta.
Financial Management Behavior Of College Students: Potential Factors And Tri-Nga Erawati, Teguh; Gadi Rara, Wiwin Leona
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i2.556

Abstract

This study aims to confirm the influence of financial literacy and Tri-Nga teaching, which includes Ngerti (Understanding), Ngroso (Feeling), and Ngelakoni (Doing), on student financial management behavior. The study population and sample consisted of 106 students majoring in Accounting at Sarjanawiyata Tamansiswa University. Data collection was conducted through the use of questionnaires, while data analysis used validity and reliability test techniques to assess data quality. Furthermore, classical assumption tests such as normality, heteroscedasticity, and multicollinearity were used to ensure data conformity with the assumptions required in regression analysis. Hypothesis results were obtained from the analysis using the T, F, and R2 tests using SPSS version 23 software. From these results, it is concluded that financial literacy has a positive and significant impact on student financial management behavior. Meanwhile, the Tri-Nga Teachings also showed a positive and significant impact on students' financial management behavior. Simultaneously, financial literacy and Tri-Nga Teachings also have a positive and significant influence on students' financial management behavior.
Faktor Determinan Minat Kewirausahaan Mahasiswa Akuntansi di Yogyakarta Erawati, Teguh; Kumala Devi, Cynthia; Listyawati, Reni
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.25817

Abstract

The increase in the number of students becoming candidates for employment has led to an increase in unemployment among students. The study aims to test whether there is an influence between entrepreneurship learning, family environment and income expectations on entrepreneurial interests of accounting students. This research population is a student of the accounting study program of public and private colleges in Daerah Istimewa Yogyakarta (DIY). In the study, sampling techniques used purposive samplings with respondents of 123 students as well as data analysis techniques included descriptive analysis, classical assumption tests, and hypothesis tests. Based on the analysis of data from the study, it can be concluded that entrepreneurial learning has a positive influence on entrepreneurship interests of accounting students, the family environment has a positively influenced enterprise interests for accounting student, and income expectations have a positive impact on enterprising interest of accountancy students. The difference with previous research is by adding an entrepreneurial learning variable. The results of this research imply in the field of accounting that enables entrepreneurs to obtain a variety of financial information that is important in running their business.
Pengaruh Investment Opportunity Set, Sustainability Reporting dan Corporate Governance terhadap Nilai Perusahaan pada Perusahaan Manuaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Erawati, Teguh; Handayani, Lia
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.28030

Abstract

The purpose of this study is to describe the effect of investment opportunity set and sustainability reporting on firm value with corporate governance as a moderation variable. This research model is quantified by the population of this study as a manufacturing company listed on the Indonesia Stock Exchange 2019-2022. Samples were purposively determined, totaling 116 manufacturing companies. Data is secondary, data is taken from www.idx.co.id . Data analysis uses multiple regression analysis, autocorrelation, F test, R² test and t test. The research results include 1) ) investment opportunity sets have a positive effect on firm value, 2) sustainability reporting has a positive effect on firm value, 3) corporate governance that proxies managerial ownership has a positive effect on firm value
Pengetahuan Akuntansi Dan Kinerja UMKM Gerabah Kasongan Bantul Erawati, Teguh; Damawati, Nur Alfina
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1169

Abstract

Propose of this study wasito determine howiloan andiaccounting expertiseiaffected the performance of SMEs producing ceramics in Bantul. Pottery SMEs in Kasongan, Bantul, served as the research sample for this study, which employed hypothesis testing. Simple random sampling is the methodology employed in the sampling. The test findings demonstrate that accounting knowledge has a favorable impact on UMKM performance. Pottery Kasongan, or the idea that UMKM will perform better with sound accounting understanding. The second finding is that the availability of credit has a favorable impact on MSE performance, indicating that MSMEs will perform better if credit is more easily accessible. Theipurpose ofithis studyiis to offer resources forienhancing MSMEs'iperformance.
PENGELOLAAN KEUANGAN MAHASISWA, TRI-KON DAN LITERASI KEUANGAN Erawati, Teguh; Kaka, Novita Elsa
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 04 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i04.33377

Abstract

Tujuan dari penelitian ini untuk membuktikan Pengaruh Literasi Keuangan dan Ajaran Trikon Terhadap Perilaku Pengelolaan Keuangan Mahasiswa. Populasi dan sampel dalam penelitian ini merupakan mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa yang berjumlah 110 responden. Metode pengumpulan data menggunakan penyebaran kuesioner. Analisis uji kualitas data menggunakan uji validitas dan uji reliabilitas. Teknik analisis data menggunakan uji asumsi klasik, uji normalitas, uji multikolonieritas, dan uji heterokedastisitas. Uji hipotesis menggunakan uji T, uji F, dan uji R2 melalui program SPSS versi 23. Hasil dari penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa. Ajaran Trikon berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa. Secara simultan, literasi keuangan dan ajaran Trikon berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa.
Profitabilitas Terhadap Integrated Reporting Dengan Good Corporate Government Sebagai Variabel Moderasi Erawati, Teguh; Kurniawan, Zahrina Lucia
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1836

Abstract

Penelitian ini dilatarbelakangi adanya manipulasi laporan keuangan. yang mengurangi kepercayaan publik. Penelitian ini bertujuan menguji apakah pengaruh profitabilitas terhadap integrated reporting, serta menguji apakah pengaruh good corporate government dapat untuk memoderasi profitabilitas terhadap integrated reporting pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2019-2021.Penelitian mengambil sampel pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2019-2021. Metode pengambilan sampel ialah memakai purposive sampling. Sampel yang diperoleh ialah 44 perusahaan manufaktur yang terdaftar di BEI. Data analisis berjumlah 118 dengan memakai uji asumsi klasik serta uji MRA dengan aplikasi SPSS 23. Hasil penelitian memperlihatkan jika profitabilitas berpengaruh terhadap integrated reporting, namun good corporate government memperlemah moderasi profitabilitas terhadap integrated reporting.
Integrated Reporting = Umur Perusaahan dan Kepemilikan Manajerial Erawati, Teguh; Utami, Widiyanti Ari Setiowati
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.3196

Abstract

Tujuan dilaksanakannya penelitian ini yakni moderasi dari kepemilikan manajerial pada pengaruh yang diberikan umur perusahaan terhadap integrated reporting. Laporan keuangan perusahaan yang terus berkembangan sehingga menghasilkan model pelaporan baru yang dikenal sebagai "Integrated Reporting” yang merupakan solusi untuk menanggapi kebutuhan akan cara baru dalam mengukur dan mengkomunikasikan penciptaan nilai perusahaan secara holistik. Studi ini menggunakan metode kuantitatif dengan objek penelitian yakni perusahaan yang tergabung dalam sub sector makanan dan minuman yang tergabung di BEI tahun 2020- 2022. Pengambil sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 69 perusahaan. Analisis data penelitian ini menggunakan Moderated Regression Analysis. Temuan penelitian ini menunjukkan bahwa: (1) Hipotesis pertama didukung yang berarti umur perusahaan berpengaruh terhadap integrated reporting pada perusahaan sub sektor makanan dan minuman yang tergabung pada BEI tahun 2020-2022. Pengaruh yang diberikan umur perusahaan bersifat positif dan signifikan, sehingga semakin lama umur perusahaan maka semakin baik integrated reporting yang dilakukan perusahaan. (2) Hipotesis kedua didukung yang berarti kepemilikan manajerial memoderasi pengaruh yang diberikan umur perusahaan pada integrated reporting. Moderasi yang diberikan oleh kepemilikan manajerial bersifat memperkuat sehingga dengan adanya kepemilikan manajerial yang terorganisir dengan baik maka semakin memperkuat pengaruh umur perusahaan terhadap integrated reporting.
Analisis Likuiditas, Leverage, dan Aktivitas pada PT. Gudang Garam Tbk Listyawati, Reni; Erawati, Teguh; Shafira, Maghfirotus; Taufiqurrahman; Nana, Skolastika Clarisa; Bria, Amanda Serli
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 1 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i1.685

Abstract

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the 2019-2023 period through a financial ratio approach, including liquidity ratios, leverage, and activities. The liquidity ratio in the analysis uses the Current Ratio to evaluate the company's ability to meet short-term obligations. The leverage ratio is analyzed using the Debt to Equity Ratio (DER) to assess the level of debt utilization in the company's capital structure. Meanwhile, the activity ratio is analyzed using Turn Asset Turn Over (TATO) to measure the efficiency of assets in generating income. The results of this study show that the average current ratio of 216 reflects good liquidity. The average DER of 49% indicates a sound financial structure, with the lowest leverage ratio in 2020 at 34% and stable in the range of 52%-53% the following year. The average TATO of 1.39 is slightly below the industry standard of 1.40, indicating a fairly good efficiency in the use of assets, where the TATO drops to 1.29. This study provides a comprehensive overview of PT Gudang Garam Tbk's financial condition and its implications for the company's business sustainability amid the challenges of the cigarette industry faced with strict regulations, competition for alternative products, and changing consumer preferences. This result is expected to be a reference for stakeholders in making strategic decisions to increase the company's competitiveness in the future
Analisis Rasio Profitabilitas dan Solvabilitas Pada Kinerja Keuangan PT Astra International Tbk Tahun 2021-2023 Listyawati, Reni; Erawati, Teguh; Aulia, Haici Audi; Prasetyaningrum, Dita; Andriyani, Andriyani; Riantobi, Apolonaris Rou
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 1 (2025): Juni
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i1.671

Abstract

Penilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan perusahaan secara menyeluruh. Oleh karena itu, penelitian ini dilakukan untuk mengetahui kinerja keuangan pada PT Astra International Tbk dengan menggunakan rasio profitabilitas dan solvabilitas. Metode yang digunakan adalah analisis deskriptif dan kuantitatif, dimana data yang dianalisis berupa angka-angka dari laporan keuangan PT Astra International Tbk dari periode 31 Desember 2021 hingga 31 Desember 2023. Hasil penelitian ini menunjukan bahwa kinerja keuangan dari segi analisis profitabilitas dengan menggunakan rasio Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA) dan Return on Equity (ROE) menunjukkan bahwa perusahaan dikategorikan kurang baik dalam menghasilkan laba. Sementar itu, dari segi rasio solvabilitas, analisis menggunakan Debt to Asset Ratio (DAR) menunjukkan bahwa kinerja keuangan dikategorikan kurang baik. Di sisi lain, pengukuran dengan menggunakan rasio Debt to Equity Ratio (DER) menunjukkan kinerja perusahaan dikategorikan baik.   Assessment of the financial level of a company can be done by analyzing the company's financial statements as a whole. Therefore, this study was conducted to determine the financial performance of PT Astra International Tbk using profitability and solvency ratios. The method used is descriptive and quantitative analysis, where the data analyzed are numbers from the financial statements of PT Astra International Tbk from December 31, 2021 to December 31, 2023. The results of this study indicate that financial performance in terms of profitability analysis using the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE) ratios shows that the company is categorized as poor in generating profits. Meanwhile, in terms of solvency ratios, analysis using the Debt to Asset Ratio (DAR) shows that financial performance is categorized as poor. On the other hand, measurement using the Debt to Equity Ratio (DER) shows that the company's performance is categorized as good.
Co-Authors Adelvia , Adelvia Afdatil, Afdatil Afri yanto, Afri Al Ghafuur, Feby Andriyani Andriyani Anita Primastiwi Arsanti, Adisty Putri Aulia, Haici Audi Ayu Wulandari, Agustina Bria, Amanda Serli Bule, Ratnawati Bulu, Vincensia Adelia Cahyaningsih, Fitri Cindy Pratiwi, Cindy Damawati, Nur Alfina De Kasi, Angelia Alfanny Dewi Kusuma Wardani Dian Lestari Palambah Fuadhillah Kirana Putri Gadi Rara, Wiwin Leona Grediani, Evi Hadri Kusuma Hanifah, Rizka Nur Herawati, Hildegardis Olci Janah, Safira Miftahul Jannah, Izzhatul Jega, Beatrix Yarsilva Kaka, Novita Elsa Kaleka, Frischa Aprilia Kariyah, Isbah Kul Kasih, Dwicky Putra Kumala Devi, Cynthia Kurniawan, Zahrina Lucia Kusuma, Amalia Lintang Ayu Nur Landing, Yoflantinus Wiranto Lende, Yeni Nuryati Lia Handayani, Lia Listyawati, Reni Losor, Elisabeth Lusitania Lota Mangesti, Citra Ari Mbiliyora, Dersiani Muda Rondi, Kresensia Mutmainah Mutmainah Nahak, Maria Kristianti Rika Nana, Skolastika Clarisa Nisa, Ila Faizun Novantri Wae, Florentina Nur Anita Chandra Putry Nur Anita Chandra Putry, Nur Anita Chandra Orolaleng, Novitaria Dae Palambah, Dian Lestari Pandia, Salsabilah Putri Pawestri, Riranti Desinta Prabadianti, Elisabet Prasetyaningrum, Dita Putri, Fuadhillah Kirana Rahayu, Apri Ani Riantobi, Apolonaris Rou Riu, Maria Guilhermina Funan Guterres Santus, Antonius sari, lia indah Seku Wea, Angela Yuanita Seran, Aprilis Elisabeth Setyaningrum, Lisna Shafira, Maghfirotus Siang, Yung Sinaga, Benget Sardo Souwakil, Kurniawan Sri Ayem Stefania Dai Suban Sumaningsih, Dwi Astuti Suryanti Taufiqurrahman Triono, Bangkit Utami, Widiyanti Ari Setiowati Vika Maharani, Erliana Y Tanggu, Ade Asriny