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All Journal Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis YASIN: Jurnal Pendidikan dan Sosial Budaya Riset Ilmu Manajemen Bisnis dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Sri Laksmi Pardanawati
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak Sosialisasi Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Reklame Jihan Erilidya Kumalasari; Suhesti Ningsih; Sri Laksmi Pardanawati
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1275

Abstract

The purpose of this study is to find out how Taxpayer Awareness, Tax Socialization, and Tax Sanctions have an impact on Billboard Taxpayer Compliance in Karanganyar Regency. Quantitative and associative methods are used. The Slovin formula was used to determine a sample of 94 people who answered. Primary data were obtained through questionnaires and analyzed using multiple linear regression using SPSS 23. Studies show that taxpayer awareness does not affect their compliance. On the other hand, tax socialization and tax sanctions significantly and positively affect the compliance of reclamation taxpayers. This shows how important training and law enforcement are in improving tax compliance.”
PENGARUH DANA BAGI HASIL (DBH), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT Dimas Ariyawan Santoso; Maya Widyana Dewi; Sri Laksmi Pardanawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9608hx36

Abstract

This study aims to examine the influence of revenue sharing funds, general allocation funds, and special allocation funds on capital expenditures of Regency/City Governments in West Java. This study uses secondary data in the form of quantitative data contained in regional financial statistics reports from APBD and TKDD reports. Data collection techniques are obtained through documentation and literature studies. The population in this study was 27 Regencies/Cities in West Java, with a sample size of 135 taken using the purposive sampling method. The data analysis method used is descriptive statistics, classical assumption tests in the form of normality tests, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing in the form of multiple linear regression analysis, F test, t test, and R2 test. The results of the study indicate that Revenue Sharing Funds have a positive effect on Capital Expenditures with a significance value of 0.003 < 0.05 and a t count value of 3.041 > 1.65648 t table. General Allocation Fund has a positive effect on Capital Expenditure with a significance value of 0.000 < 0.05 and a t count value of 4.330 > 1.65648 t table. While the Special Allocation Fund has no effect on Capital Expenditure with a significance value of 0.743 > 0.05 and a t count value of 0.329 < 1.65648 t table.  
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Khrisna Noor Seto; LMS Kristiyanti; Sri Laksmi Pardanawati
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/awddmb80

Abstract

This research aims to determine the effect of profitability on audit delay in property and real estate company which is listed on the Indonesia Stock Exchange (IDX) period 2021-2023. The effect of solvability on audit delay in property and real estate company which is listed on the Indonesia Stock Exchange (IDX) period 2021-2023. The effect of the firm $size on audit delay in property and real estate company which is listed on the Indonesia Stock Exchange (IDX) period 2021-2023. The effect of Public Accounting’s Size on audit delay in property and real estate company which is listed on the Indonesia Stock Exchange (IDX) period 2021-2023.This research was a causal comparative research with quantitative approach the samples were 35 companies by using purposive sampling. The data analysis technique used was descriptive statistics, precondition analysis test, hypothesis testing using multiple linear regression analysis. The results show that profitability has no effect on audit delay, Solvability has positive effect and $significant on audit delay, The firm size has negative effect and $significant on audit delay and The Public Accounting’s Size has no significant effect on audit delay.  
PENGARUH KONSEP PENGUKURAN BALANCE SCORECARD TERHADAP PENGUKURAN KINERJA PERUSAHAAN JASA KONSTRUKSI PADA PT. KARSA BAYU BANGUN PERKASA DI SURAKARTA Tarisya Ipit Puspita Sari; Sri Laksmi Pardanawati; Suhesti Ningsih
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bxb3r453

Abstract

The purpose of this study was to determine the effect of the balanced scorecard concept on the measurement of the company's performance at PT. Karsa Bayu Bangun Perkasa Surakarta. This study uses a questionnaire data collection method. The population used is employee staff from all sections (Office Staff, Warehouse Section, Carpenter, and Project Logistic Section). The data analysis method is descriptive and respondents, data quality test (validity test, reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test) and for hypothesis testing using multiple linear analysis, F test, t test and coefficient of determination test. In this study, a sample of 100 people was obtained. Based on the test results, it can be concluded that the Financial Perspective affects Company Performance, Customer Perspective affects Company Performance, Internal Business Process Perspective affects Company Performance, and Growth and Learning Perspective affects Company Performance.
PENGARUH UKURAN PERUSAHAAN PROFITABILITAS DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR PADA BEI TAHUN 2021-2023 Salma Nur Afi; Sri Laksmi Pardanawati; LMS Kristiyanti
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/q8pcgc92

Abstract

This study aims to analyze the effect of company size profitability and solvency onthe timeliness of financial reporting in infrastructure companies listed on the IDX in 2021-2023. The independent variables in this study consist of company size, profitability and solvency while the dependent variable is timeliness. A quantitative approach is used with multiple linear regression analysis methods based on secondary data in the form of company financial reports. The research sample consisted of 29 companies selected through purposive sampling technique based on certain criteria. The results showed that company size has a significant negative effect. Conversely, profitability and solvency have no effect on timeliness
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sukoharjo Wahyu Dwi Handayani; Hadi Samanto; Sri Laksmi Pardanawati
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1328

Abstract

The research aims to determine the effect of taxpayer awareness, tax knowledge and service quality on motor vehicle taxpayer compliance in Sukoharjo Regency (Case Study at Samsat Sukoharjo). This study uses a quantitative approach using primary data obtained from distributing questionnaires to respondents. Research indicators are arranged based on a Likert scale to measure the variables studied. The population in this study were motor vehicle taxpayers registered at the Regional Revenue Management Unit (UPPD) Samsat Sukoharjo Regency. Sampling was carried out using a simple random sampling technique with a sample size of 100 respondents. Consisting of 25 respondents who filled out the printed questionnaire directly and 75 respondents who filled out the questionnaire online via Google Form. The collected data were processed using IBM SPSS version 23 software using descriptive statistical analysis methods, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F tests, t tests and coefficients of determination. The results showed that the variables of taxpayer awareness and tax knowledge had a positive and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency. Meanwhile, the service quality variable has a negative and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency.
PENGARUH PROFITABILITAS, KEPUTUSAN PENDANAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Dinda Maulid Rahmawati; LMS Kristiyanti; Sri Laksmi Pardanawati
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/wvct1y07

Abstract

The purpose of this study is to determine the impact of funding, investment, and profitability decisions on the company value of food and beverage companies listed on the IDX between 2019 and 2023. Associative descriptive research using a quantitative approach is used in this sort of study, and secondary data from journals, the corporate website, and yearly financial reports published on the BEI website www.idx.co.id are used as research data sources. Purposive sampling was the method utilized to choose the research sample. Using SPSS 23, multiple linear analysis is the analytical technique employed. The study's findings indicate that: (1) Company value is influenced by funding, investment, and profitability decisions taken collectively. (2) Investment choices and profitability have an impact on a company's worth. (3) The value of the company is unaffected by funding decisions.
PENGARUH  MODAL USAHA, LOKASI USAHA, TEKNOLOGI INFORMASI, DAN LAMA USAHA TERHADAP PENDAPATAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI KABUPATEN BOYOLALI Wulan Widia Astutik; Suhesti Ningsih; Sri Laksmi Pardanawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/17v18797

Abstract

This study aims to determine the effect of business capital, business location, information technology, and length of business on the income of micro, small and medium enterprises (MSMEs) in Boyolali Regency. This study used a quantitative type of research. The data in this study is primary data. Data collection was carried out by distributing questionnaires to MSME actors in Boyolali Regency. The population in this study is MSME actors in 22 sub-districts in Boyolali Regency. The number of samples was calculated using the slovin formula with the results of 100 respondents. The data obtained is then processed using SPSS with data analysis methods, descriptive statistical tests, data quality tests consisting of validity tests and reliability tests, classical assumption tests used are normality tests, multicollinearity tests and auto correlation tests. The feasibility test of the model used is the F test. While the hypothesis test used is a multiple linear regression test, t test, and determination coefficient test. The results showed that the independent variables of business capital, business location, information technology and length of business each partially had a positive and significant influence on the income of MSMEs in Boyolali Regency.
Analisis Pengaruh Pengetahuan, Budaya, Dan Religiusitas Terhadap Minat Menabung Di KSPPS BMT Muamalat Bekonang Candra Tri Cahyono; Agus Marimin; Sri Laksmi Pardanawati
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Penelitian ini bertujuan untuk melihat sejauh mana pengaruh pengetahuan, budaya, religiusitas terhadap minat menabung menggunakan BMT. Metode pengumpulan data dalam penelitian ini adalah pengumpulan data melalui observasi langsung dengan cara menyebarkan kuesioner, wawancara kepada anggota KSPPS BMT Muamalat Cabang Bekonang. Penelitian ini menggunakan Uji Multikolineritas, Uji Heteroskedastisitas, dan Uji Analisis Regresi Linier Berganda menggunakan Uji t dan F serta Uji Determinasi. Hasil penelitian ini menunjukan variabel pengetahuan tidak berpengaruh secara signifikan terhadap minat menabung anggota menggunakan BMT. Variabel budaya berpengaruh secara signifikan terhadap minat menabung anggota menggunakan BMT. Variabel religiusitas tidak berpengaruh secara signifikan terhadap minat menabung anggota menggunakan BMT. Terdapat pengaruh antara pengetahuan, budaya, religiusitas terhadap minat menabung anggota BMT.
A Analisis Kompensasi Kerja, Motivasi Kerja dan Lingkungan Kerja Islami Yang Mempengaruhi Kinerja Dosen dan Karyawan ITB AAS Indonesia Sri Laksmi Pardanawati; Romdhoni, Abdul Haris
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 05 (2025): JIEI : Vol. 11, No. 05, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i05.18068

Abstract

This study aims to analyze the effect of compensation, motivation, and Islamic work environment on the performance of Teachers and Employees at ITB AAS Indonesia. The analysis used is multiple regression analysis and uses data sourced from respondents. This type of research uses quantitative research with the data used is primary data and uses the questionnaire method in data collection. Based on the results of the analysis, it is known that compensation has a significant effect on employee performance from variable testing, it was found that H0 was rejected and Ha was accepted with a significant value of 0.001. Motivation has a significant effect on employee performance, from testing variables, it was found that H0 was rejected and Ha was accepted with a significant value of 0.039. The Islamic work environment has a significant effect on employee performance, employees from variable testing found that H0 was accepted and Ha was rejected with a significant value of 0.000.
Co-Authors Abdul Haris Romdhoni, Abdul Haris Arshella Amanda Putrie Prastarie Bagus Yoga Saputra Candra Tri Cahyono Cincin Ayu Wulandari desy nur pratiwi Dimas Ariyawan Santoso Dinar Irfani Sodiq Dinda Maulid Rahmawati Erlina Devinta Fitria, Tira Nur Fitriyani Fitriyani Hadi Samanto Hamid Mukti Wibowo Hanni Agnesstyaningsih Indra Lila Kusuma Jihan Erilidya Kumalasari Khrisna Noor Seto LMS Kristiyanti, LMS Marimin , Maya Widyana Dewi Muhammad Hasan Ma’ruf Oktiva Putri Ariana Oma Nuryanto Rizka Fadhilah Amaliah Rukmini Rukmini Rukmini Salma Nur Afi Slamet Prihatin Suhesti Ningsih Tarisya Ipit Puspita Sari Wahyu Dwi Handayani Wikan Budi Utami Wulan Widia Astutik yuwita ariessa pravasanti