Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal YUME : Journal of Management Jurnal Akuntansi Journal of Humanities, Community Service, and Empowerment
Septyana Prasetianingrum
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Bagaimana Rasio Keuangan Mempengaruhi Kecurangan dalam Laporan Keuangan Muh Yamin Noch; Entis Sutisna; Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya
YUME : Journal of Management Vol 6, No 3 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i3.5896

Abstract

Penelitian ini bertujuan untuk mengetahui Profitability Ratio, Financial Leverage Ratio, Asset Composition Ratio, Liquidity Ratio, dan Capital Turnover Terhadap Kecurangan Laporan Keuangan. Jenis penelitian yang digunakan merupakan penelitian komparatif, dimana penelitian ini bersifat menjelaskan adanya Pengaruh Rasio Keuangan Terhadap Kecurangan Laporan Keuangan. Dalam penelitian ini jumlah sampel yang dibutuhkan berjumlah 20 sampel Perusahaan Manufaktur Yang terdaftar pada Bursa Efek Indonesia. Metode analisis data menggunakan uji normalitas, uji multikolinearitas, uji autokorelasi, uji heterokedastisitas, analisis regresi berganda, uji hipotesis. Hasil penelitian ini menunjukkan bahwa Profitability Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Financial Leverage Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Asset Composition Ratio tidak berpengaruh positif dan tidak signifikan terhadap Kecurangan Laporan Keuangan. Liquidity Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Capital Turnover tidak berpengaruh positif dan tidak signifikan terhadap Kecurangan Laporan Keuangan. Kata Kunci: profitablity ratio; financial leverage ratio; asset composition ratio; liquidity ratio; capital turnover. 
Analysis of the Effectiveness of the Campus Teaching Program Batch 7 in Improving the Quality of Learning in Elementary Schools Septyana Prasetianingrum; Khusnul Khotimah; Siti Mariani Basannang; Yendra; Adriani Lande; Darmayanti, Novi; Mochammad Taqiyyuddin
Journal of Humanities, Community Service, and Empowerment Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JHCSE.2025.v02.i02.p05

Abstract

The Campus Teaching Program Batch 7 has made significant contributions to improving the quality of education at SDN Siman, particularly in literacy, numeracy, and student learning motivation. With an experiential learning approach, student participants in the program provide innovative mentoring that helps overcome the challenges of basic education in areas with limited facilities. This program not only has an impact on students, but also on improving teacher competence, school community collaboration, and strengthening synergy between the community and educational institutions. However, the implementation of the program is not without challenges, such as limited internet connectivity and the diversity of programs that affect the focus of learning. Recommended solutions include the provision of offline modules, contextual training for teachers, and the use of impact matrices to increase the effectiveness of interventions. By integrating experiential and service-based learning, this program has the potential to become a model for educational transformation in areas with limited infrastructure.
Impact Corporate Taxpayer Compliance On Tax Revenue Growth With Tax Audit Moderation Muhammad Yamin Noch; Entis Sutisna; Kartim; Septyana Prasetianingrum; Yaya Sonjaya
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.2400

Abstract

This study examined the effect of tax audits and corporate taxpayer compliance on increasing tax revenue, focusing on corporate taxpayers at KPP Madya Makassar. A quantitative approach was employed, using secondary data collected from 12 corporate taxpayers annually from 2015 to 2018, resulting in 48 observations. Data analysis included descriptive statistical tests, classical assumption tests, and hypothesis testing through linear regression. The results indicated that while the Taxpayer Compliance Level and Tax Audit had positive coefficients, neither variable significantly affected tax revenue. Additionally, the interaction between Taxpayer Compliance and Tax Audit did not significantly moderate the impact on tax revenue. These findings suggest that although tax audits have a role in monitoring compliance, they do not substantially moderate the relationship between taxpayer compliance and tax revenue. This study provides valuable insights for tax authorities and policymakers in designing strategies to enhance compliance and optimise tax audits.
Co-Authors Adriani Lande Entis Sutisna Fachry Abda El Rahman Kartim Kartim Kartim Khusnul Khotimah Mochammad Taqiyyuddin Muh Yamin Noch Muhammad Yamin Noch Novi Darmayanti Siti Mariani Basannang Yaya Sonjaya