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All Journal WARTA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Bisnis Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Konstelasi: Konvergensi Teknologi dan Sistem Informasi Widyagama National Conference on Economics and Business (WNCEB) IIJSE E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Nursiam, Nursiam
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Pendampingan Penyusunan Dokumen Rencana Pembangunan Jangka Menengah Desa Indrastanti, Sri Retno; Bawono, Andy Dwi Bayu; Nursiam, Nursiam; Sari, Shinta Permata; Mukharomah, Wafiatun
WARTA WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.414 KB) | DOI: 10.23917/warta.v19i3.3228

Abstract

The aimed of this community service activity is to increase understanding ofthe village stakeholders, members of the BPD and community representatives in thevillage of Makamhaji, Sub District of Kartasura, District of Sukoharjo about theformulation of the Village Medium Development Planning (RPJMDesa) Document ,this activity also provides assistance preparation of Medium Development Plan-Village formulation so that it appears the draft Development Plan-Village Makamhaji accordance with the Regulation of the Minister of Home Affair (MoHA) number 37 and 66 in the Year 2007.The methods used in these activities include training activities, discussions anddocument preparation assistance, the Village Development Plan implemented whichdirectly implemented in the Village of Makamhaji. Training was conducted over 2days at the Village Makamhaji, which was attended by 23 participants and technicalassistance activity was conducted over 2 months after the training done to provideguidance and assistance in order to improve the preparation of the document draft ofthe Village Development Plan, this assistance activities take place in two places,firstly in department of Accounting FE UMS, and Village meeting room Makamhaji.As a result of training and technical assistance of planning preparation produced thedraft of medium development plan document in Villages Makamhaji 2006 - 2012which has been prepared jointly by the trainees with reference to source documentssuch as RPJMD Sukoharjo, Kartasura District Strategic Plan, Development PlanningConsultation document (Musrenbang ) Makamhaji Village, District KartasuraSukoharjo.
Audit Tanggungjawab Sosial bagi Suatu Perusahaan Suyatmin, Suyatmin; Nursiam, Nursiam
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3693

Abstract

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Akuntansi Islam dalam Perspektif Substansisme dan Simbolisme Nursiam, Nursiam; Riyardi, Agung
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3698

Abstract

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Analisis Efisiensi Pasar Modal Indonesia Periode 1998-2000 (Studi pada PT. Bursa Efek Jakarta) Nursiam, Nursiam; Puteranto, Lastiyono Doso
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.3475

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PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Andriani, Ninik; Nursiam, Nursiam
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5559

Abstract

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of  2013-2015. Population of the research is 117 manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Sample was taken by using purposive sampling, namely sampling with certain  consideration. Based on the criteria, data sample of 37 manufacturing companies for period of three years were obtained, so that sample was 104 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit tenure, audit rotation and auditor reputation have no influences to the audit quality, and audit fee has significant effect on audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality 
Pengungkapan Laporan Keuangan Sebagai Variabel Mediasi Pengaruh Kualitas Corporate Governance Terhadap Asimetri Informasi Laailatul Amanah; Nursiam Nursiam; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1512

Abstract

The application of good corporate governance is a fundamental need for companies and other institutions to succeed in the long term, good governance will force companies to conduct sufficient financial statement disclosures so as to reduce information asymmetry for users of financial statements. This study aims to examine whether quality of corporate governance influences information asymmetry through disclosure of financial statements. The object of this study is a non-financial category compannies that has obtained a score related to the implementation of corporate governance by IICG which was published in SWA magazine as the Most Trusted Conpany from 2012 to 2018. The sample selection process uses purposive sampling. The results of sample selection were obtained by 52 companies The data analysis technique in this study uses path analysis. The test of the direct effect of quality of corporate governance on information asymmetry shows that corporate governance quality has a positive effect on information asymmetry, while the test results of the indirect effect of corporate governance quality on information asymmetry through financial statement disclosure show that disclosure of financial statements is not a mediating variable on the effect of corporate governance quality on information asymmetry, this is caused because almost all sample companies make disclosures of financial statements in a relatively the same amount but the CG score results change in each year.
PENGARUH KONTRIBUSI, SIKAP DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN DALAM MEMBAYAR PBB DI KABUPATEN SUKOHARJO Nursiam Nursiam; Ila Marliana Purnama
Jurnal Pendidikan Nusantara Vol 2 No 2 (2022)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v2i2.44

Abstract

This study aims to determine and analyze the effect of taxpayer contributions, taxpayer attitudes and taxpayer awareness on the level of compliance in paying Land and Building Tax in Sukoharjo Regency. The population used in this study is land and building tax taxpayers registered with the BKD Sukoharjo Regency. The number of samples used in this study were 100 respondents who were calculated based on theformula Slovin with the sample method used was Conveniance Sampling. The type of data used in this study is primary data obtained through questionnaires. Hypothesis testing in this study uses multiple linear regression analysis using the SPSS version 20 program. The results of this study indicate that the taxpayer contribution variable has no significant effect on taxpayer compliance, the taxpayer's attitude has no effect on taxpayer compliance, while the taxpayer awareness variable has a significant effect. to taxpayer compliance.
PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN DAN SISTEM PELAYANAN ONLINE TERHADAP KEPATUHAN WAJIB PAJAK UMKM Nursiam Nursiam; Ila Marliana Purnama
Jurnal Pendidikan Nusantara Vol 2 No 2 (2022)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v2i2.57

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh sosialisasi perpajakan, sanksi perpajakan, dan sistem pelayanan online terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Surakarta. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner pada wajib pajak UMKM di Kota Surakarta. Metode pengambilan sampel menggunakan probability sampling dengan teknik random sampling. Jumlah sampel pada penelitian ini adalah 100 responden. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 20. Hasil penelitian menunjukkan bahwa variabel sosialisasi perpajakan dan sistem pelayanan online berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM dengan nilai sig masing-masing sebesar 0,031 dan 0,045, sedangkan variabel sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak UMKM dengan nilai sig 0,643.
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Ninik Andriani; Nursiam Nursiam
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5559

Abstract

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of  2013-2015. Population of the research is 117 manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Sample was taken by using purposive sampling, namely sampling with certain  consideration. Based on the criteria, data sample of 37 manufacturing companies for period of three years were obtained, so that sample was 104 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit tenure, audit rotation and auditor reputation have no influences to the audit quality, and audit fee has significant effect on audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality 
Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application Nursiam Nursiam; Anastasia Auti Merry Yanissa; Kurnia Rina Ariani
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10682

Abstract

This study aims to determine the effect of convenience, price, service quality and safety on product purchasing decisions through the shopee.id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, University of Muhammadiyah Surakarta, where sampling used the incidental sampling method, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that ease, price, and quality of service affect the product purchase decision through the Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, security has no effect on product purchasing decisions through the shopee.id application with a sig value of 0,087. Keywords : ease, price, quality of service, security, decision on purchasing product.
Co-Authors Aan Noviana Ahmad Mufid Hanafi Aisyah Hani Al Harits Alfina Dwi Lumintasari Alief Imad Aqel Alsab Noverul Hidayat An Nisa Mamluatul Karomah Alfindi Anastasia Auti Merry Yanissa Andriani, Ninik Andy Dwi Bayu Bawono Azmi Andira Hasty Banu Witono Bunga Naifa Ardiningrum Dedy Yana Purwana Devi Afriantari Puspa Putri Dewi Utaminingsih Dini Ananda Choirunnissa Efrina Angginanda Widyawati Elisa Setianingrum Erma Setiawati Fadhilla Anbar Affaf Rachmadani Febrina Azzifa Salsabilla Febry Krisna Putri Hana Khalilah Hanifa Fidiena Heppy Purbasari Ida Ristianti Ila Marliana Purnama Ilham Maulana Pribadi Indah Permata Dewi Indrastanti, Sri Retno Iyaz Rahma Salsani Kurnia Rina Ariani Laailatul Amanah Lastiyono Doso Puteranto Liomi Byannur Nila Aprillia Ningsih, Suhesti Ninik Andriani Pardi Pardi Puteranto, Lastiyono Doso Putri Wahyu Lestari Putri, Eskasari Riyardi, Agung Rizky Amelia Sazqia Dita Wibawa Shinta Permata Sari Suyatmin Suyatmin, Suyatmin Vicky Sari Rahayu Vina Wijayanti Wafiatun Mukharomah Wildan Putra Nur Reza Yesi Kumalasari Zulfikar Zulfikar