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All Journal Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Manajemen dan Akuntansi AT-TAKLIM: Jurnal Pendidikan Multidisiplin
Hadi Samanto
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 Happy Noviyanti; Hadi Samanto; Muhammad Hasan Ma’ruf
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/ckfenw53

Abstract

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Ria Novita Sari; Indra Lila Kusuma; Hadi Samanto
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 7 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Juli)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i7.648

Abstract

This study aims to examine the influence of Gross Profit, Operating Profit, and Net Profit in predicting future cash flows in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This sector was chosen due to its crucial role in Indonesia’s economy and its consistent growth, despite challenges such as the COVID-19 pandemic, rising raw material costs, and intense market competition. In business operations, a healthy cash flow is vital to support daily activities, investments, and long-term sustainability. Therefore, the ability to predict future cash flows using financial indicators such as profits becomes essential. This research uses a quantitative approach with secondary data obtained from the financial reports published on the official IDX website. The results of the analysis show that Gross Profit, Operating Profit, and Net Profit all have a significant influence on future cash flows, both simultaneously and partially. These findings reinforce the role of profit metrics as effective predictive tools that management can use for strategic financial decision-making. This study is expected to contribute to the financial accounting literature and provide practical insights for investors, analysts, and company managers.
Pengaruh Pengetahuan Literasi Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Hotel di Kabupaten Boyolali Naomi Anjani Saktyaningrum; Hadi Samanto; Darmanto, Darmanto
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.v2i3.1325

Abstract

This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance with a significance value of 0.001. Taxpayer awareness also has a positive influence on taxpayer compliance with a significance value of 0.000. Additionally, tax sanctions have a positive influence on taxpayer compliance with a significance value of 0.006. Based on these results, it can be concluded that all three independent variables significantly affect the level of hotel taxpayer compliance in Boyolali Regency.
Realisasi Pajak Reklame, Potensi Pajak Reklame Dan Efektivitas Pajak Reklame Terhadap Pendapatan Asli Daerah Kabupaten Boyolali Bella Dwi Saputri; Hadi Samanto; Sri Laksmi Pradanawati
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.v2i3.1326

Abstract

This study aims to analyze the influence of billboard tax realization, potential, and effectiveness on the Regional Original Revenue (PAD) of Boyolali Regency during the 2020–2024 period. The research adopts a quantitative approach using secondary data, with a total of 20 observations. The dependent variable in this study is PAD, while the independent variables include billboard tax realization, potential, and effectiveness. Data analysis was conducted using multiple linear regression. The findings indicate that the realization of billboard tax has a significant impact on PAD, while the effectiveness of billboard tax collection does not show a significant effect. This is evidenced by the t-test significance values, where the realization and potential variables have a significance level of 0.000 (< 0.05), while the effectiveness variable has a significance level of 0.408 (> 0.05). These results suggest that higher levels of tax realization and potential contribute positively to PAD. However, the effectiveness of tax collection alone does not necessarily lead to an increase in PAD, indicating a need for local government evaluation in optimizing tax collection efforts. Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD). Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD)
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 PENGELOLAAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Desa Se-Kecamatan Gatak) Siti Nur Cahyani Subariningsih; Desy Nur Pratiwi; Hadi Samanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/z33wf236

Abstract

This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial management had a significant effect on the quality of regional government financial reports with a t count of 6.333> t table 1.668 and a significance of 0.000 <0.05. The use of technology had a significant effect on the quality of regional government financial reports with a t count of 5.837> t table 1.668 and a significance of 0.000 <0.05. The Regional Financial Accounting System had a significant effect on the quality of regional government financial reports with a t count of 4.102> t table 1.668 and a significance of 0.000 <0.05.
PENGARUH PENGETAHUAN AKUNTANSI, PENGHARGAAN FINANSIAL, DAN LINGKUNGAN KERJA TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIR MENJADI SEORANG AKUNTAN PUBLIK Ayu Cahyaningrum; Hadi Samanto; Suhesti Ningsih
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/vvkwdc24

Abstract

This research aims to determine the influence of accounting knowledge, financial rewards, and work environment on students' interest in choosing a career as a public accountant. This research is quantitative research with a population of Soloraya accounting students, samples were taken using the Slovin formula from 100 respondent. Data analysis uses multiple linear regression models, hypothesis testing and classic assumption tests consisting of normality tests, multicollinearity tests and autocorrelation tests. The research results show that the feasibility test of the model on accounting knowledge, financial rewards and work environment influences students' interest in becoming public accountants. Which means this regression model is suitable for use. This is proven by the F test, which obtained a significance of 0.005 < α = 0.05. The results of the partial t test show that accounting knowledge, financial rewards and the work environment influence students' interest in becoming public accountants with a significance value of <0.05. The Adjust R Square value is 68.6%, which means 68.6%, which means the independent variable (accounting knowledge, financial rewards and work environment) has an influence of 68.6% on the dependent variable (interest in becoming a public accountant).
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2022 Yuli Astutik; Suhesti Ningsih; Hadi Samanto
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/bv17jm11

Abstract

This research aims to analyze the profitability, liquidity and solvency of share prices in non-cyclical consumer sector companies listed on the IDX for the 2020 - 2022 period. Sampling used purposive sampling with time series data to obtain a sample of 93. The method in this research uses a test. Descriptive statistics, classical assumption tests, and hypothesis testing with the F test (model feasibility test), t test and R2 test. The results of the F test obtained a significance value of 0.003 < 0.005, so the model is suitable for use. This means there is no need to vary the model in research. From the results of the hypothesis test, the test shows that the profitability variable has an effect on share prices, this is proven by the significance value of 0.00 i<0.005. Meanwhile, the liquidity and solvency variables have a significance value greater than 0.05, namely 0.792 and 0.253, thus it can be concluded that liquidity and solvency have no effect on share prices. From the R2 test results, the customized R isquare value is obtained of 0.389 or 38.9%. This shows that the variables profitability, liquidity and solvency can influence share prices by 38.9%. Meanwhile, the remaining 61.1% was influenced by other factors outside the research.
Peningkatan Nilai Ekonomi Masyarakat Desa Purbayan dengan Mengembangkan Potensi UMKM di Era Digitalisasi Hadi Samanto; Fitria, Tira Nur; Sumadi; Agus Marimin; Yustin Henina Oktaviani; Zulfa Khoirul Ummah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17542

Abstract

Kegiatan pengabdian kepada masyarakat ini mengusung tema “Peningkatan Nilai Ekonomi Masyarakat Desa Purbayan dengan Mengembangkan Potensi UMKM di Era Digitalisasi.” Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Purbayan, Kecamatan Baki, Kabupaten Sukoharjo, dari tanggal 3 Februari hingga 3 Maret 2025, dengan tema “Peningkatan Nilai Ekonomi Masyarakat Desa Purbayan dengan Mengembangkan Potensi UMKM di Era Digitalisasi.” Sasaran kegiatan mencakup perangkat desa, pelaku UMKM, Karang Taruna, Ibu PKK, murid SD, penyandang disabilitas, dan masyarakat umum. Dalam pelaksanaannya, data diperoleh melalui empat metode: (1) observasi langsung terhadap aktivitas masyarakat dan UMKM, (2) wawancara dengan pelaku UMKM, (3) studi pustaka dengan menelaah referensi yang relevan, dan (4) dokumentasi berupa pengumpulan data tertulis, foto, dan dokumen terkait UMKM Desa Purbayan. Kegiatan KKN bertujuan meningkatkan nilai ekonomi masyarakat dengan mengembangkan UMKM berbasis potensi lokal dan teknologi digital. Dua UMKM yang menjadi fokus adalah Suryo Art, pengrajin wayang fungsional yang telah menembus pasar internasional dan aktif melestarikan budaya melalui media digital, serta Vita Merchandise, produsen tas dan dompet yang telah mengalami transformasi bisnis dan memberdayakan perempuan lokal, dengan strategi pemasaran digital yang terus berkembang. Hasil kegiatan menunjukkan bahwa Suryo Art dan Vita Merchandise memiliki potensi besar untuk berkembang melalui teknologi digital, seperti media sosial dan e-commerce, yang membantu memperluas pasar dan meningkatkan brand awareness. Meski demikian, keduanya menghadapi tantangan dalam konsistensi pengelolaan konten akibat keterbatasan waktu dan sumber daya. Solusi yang disarankan mencakup penggunaan aplikasi manajemen media sosial dan penjadwalan konten rutin. Selain itu, kedua UMKM berkontribusi terhadap pemberdayaan perempuan dan pelestarian budaya lokal, khususnya Suryo Art dengan seni wayangnya yang modern dan mendunia. Secara keseluruhan, digitalisasi terbukti mampu mendorong pertumbuhan ekonomi masyarakat Desa Purbayan. Sinergi antara pelestarian budaya dan inovasi digital memperkuat daya saing UMKM. Untuk pertumbuhan yang berkelanjutan, diperlukan dukungan pelatihan manajerial, inovasi produk, digital marketing yang efektif, pemberdayaan tenaga kerja lokal, serta penguatan akses modal dan infrastruktur. Pendekatan menyeluruh ini akan menjadikan UMKM sebagai pilar utama peningkatan kesejahteraan ekonomi desa.
Co-Authors Amelia Febriyanti Annisa Destein Cindy Qiawati Ayu Cahyaningrum Bella Dwi Saputri Dany Prasetyawati Darmanto Darmanto Darmanto Darmanto desy nur pratiwi Dinar Irfani Sodiq Hanik Fatona Ernawati Happy Noviyanti Hetining Setyowati Indra Lila Kusuma LMS Kristiyanti, LMS Marimin , Maya Widyana Dewi Muhammad Hasan Ma’ruf Naomi Anjani Saktyaningrum Novita Kinsky Meliani Ria Novita Sari Riska Diva Pertiwi Rizki Octa Arum Sartika Siti Nur Cahyani Subariningsih Sri Laksmi Pardanawati Sri Laksmi Pradanawati Suhesti Ningsih Sumadi Tira Nur Fitria, Tira Nur Wahyu Dwi Handayani Wahyu Ramadhan Wikan Budi Utami yuli astutik Yustin Henina Oktaviani Zulfa Khoirul Ummah