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All Journal ETIKONOMI Kiat Bisnis Jurnal Penelitian Ekonomi dan Bisnis AFRE Accounting Financial Review Competitive Jurnal Akuntansi dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Reswara: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Widya Dharma Journal of Business Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies ISLAMIC ACCOUNTING JOURNAL Jurnal Manajemen Maranatha Jurnal Akuntansi
Rizky Windar Amelia
Universitas Widya Dharma Klaten
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Public Health Social Sciences

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ANALISIS PENGARUH PAJAK DAERAH, DANA PERIMBANGAN, DAN LAIN-LAIN PENDAPATAN YANG SAH TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH ARDI, LIA EVIANA; AMELIA, RIZKY WINDAR; ., SUSYANTI
KIAT BISNIS Vol 6, No 4 (2016): Kiat Bisnis Desember
Publisher : KIAT BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.93 KB)

Abstract

This research aim to to test the influence of area Iease, counter balance fund, and others valid earnings to finance performance of at Local Government Regency in Provinsi of Central Java of budget year 2015. Population And sampel in this research is entire regency and town of exist in Provinsi of Central Java consisted of by 29 regency and 6 town, what have publicized the report realize the revenue plan and area expense in the year 2015 in Monetary Board of Examiners Republic of Indonesia. Model the data analysis used by doubled regresi. Test the classic assumption used by is test normalitas, test the multikolinearitas, and test the heteroskedastisitas. and hypothesis Examination used by test t , test the f, and coefficient determinasi. Result of this research indicate that (1) area Iease, counter balance fund, and others valid earnings by simultan have an effect on to finance performance of at local government regency in Provinsi Central Java. (2) area Iease by parsial have an effect on to finance performance at local government regency in Provinsi Central Java. (3) Fund of counter balance have an effect on to finance performance at local government regency in Provinsi Central Java. (4) valid earnings others not have an effect on to finance performance at local government regency in Provinsi Central Java Keyword: Area Iease, counter balance fund, valid earnings others, and finance performance.
MANIPULATION OF FINANCIAL STATEMENTS Amelia, Rizky Windar
KIAT BISNIS Vol 6, No 5 (2017): Kiat Bisnis Juni
Publisher : KIAT BISNIS

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Abstract

The role of a financial report in the presentation of financial statements, each institution or company that makes the report has desire to make “outstanding” financial statement in accordance with their interests. Nowadays, there are many cases in which both big and small companies deliberately „beautify‟ the financial statements for the sake of the company itself. Basically, there are generally two main strategies in manipulating financial statements (financial shenanigans), like inflating and shrinking income.
THE EFFECT OF REGIONAL LEVIES ON CAPITAL EXPENDITURE ALLOCATION IN REGENCIES/ CITIES OF CENTRAL JAVA Amelia, Rizky Windar; Nugrahani, Cahaya
KIAT BISNIS Vol 6, No 4 (2016): Kiat Bisnis Desember
Publisher : KIAT BISNIS

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Abstract

This research aims to examine the effect of regional levies on capital expenditure allocation in regencies/ cities of Central Java. Regional levies are measured through the real regional fees in local government. Capital expenditure allocation is measured by using comparison percentage of capital expenditure budget and the total of regional expenditure budget. The sample used in this study were all regencies and cities in Central Java, amounting to 27 regencies and 6 cities. In selecting the samples, the researcher used total sampling technique, in which the entire population wassampled. Research testingwas conducted by using simple regression analysis. The research result on t test shows that regional levies do not have effect on capital expenditure allocation. It tells that the role of regional levies in the government and development budgeting in regencies/ cities of Central Javawas still very minimal
Peningkatan Kreatifitas Kerajinan Bambu Di Desa Jambu Kulon Kecamatan Ceper Kabupaten Klaten Rum Handayani; Jamal Wiwoho; Rahmawati; Kuncoro Diharjo; Francisca Sestri Goestjahjanti; Siti Nurlaela; Rizky Windar Amelia
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 2 No 3 (2021)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v2i3.739

Abstract

Pengabdian ini bertujuan untuk mengatasi persoalan pada setiap pebisnis kerajinan tangan dari bambu di desa Jambu Kulon Ceper Klaten serta melakukan kerjasama dengan ABIA Art yang bergerak pada bidang sejenis melalui pemberian Penyuluhan serta penerapan metode perdagangan digital, pembaruan model serta penerapan teknologi yang tepat saat memproduksi kerajinan tangan dari bambu pada desa Jambu Kulon Ceper Klaten. Hasil pelaksanaan kegiatan di UKM “ABIA ART” terjadi peningkatan keahlian pada produk dengan menambahkan desain batik kayu serta melakukan penyempurnaan desain lukisan yang tersedia dibantu LPER Cabang Klaten maka menghasilkan mutu produk yang lebih baik.
Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara Syska Lady Sulistyowatie; Rizky Windar Amelia
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4602

Abstract

Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra-achievement cannot be directly enjoyed by its citizens. The tax is levied by the government to finance the State budget. The population in this study is tax revenue consisting of Income tax (PPh), Value Added Tax Sales Tax on Luxury Goods (PPNPPnBM), Property Tax Land and Building Rights Acquisition Fees (PBBBPHTB), Other Taxes, Import Duties, Excise, and Export Taxes. While the sample in this study is Income Tax, Value Added Tax Sales Tax on Luxury Goods, Property Tax Land and Building Rights Acquisition Fees, Other Taxes, Import Duties, Excise, and Export Taxes from 2015-2019. The results of the study of Value Added Tax Sales Tax on Luxury Goods and Import Duties variables have a positive and significant effect on state income, while the variables Income tax, property tax land and building rights acquisition fees, Other Taxes, Excise, and Export Taxes have no effect on state revenues. DOI: https://doi.org/10.26905/afr.v3i1.4602
Asset Scale and Capital Structure on The Performance of Sharia Banks Rizky Windar Amelia; Cahaya Nugrahani
AFRE (Accounting and Financial Review) Vol 1, No 2 (2018): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v1i2.2789

Abstract

The purpose of this study is to examine the effect of operation scale and capital structure on the performance of Sharia Banks - Sharia Business Units and Sharia BPR in Central Java and Yogyakarta Special Region. The level of performance is obtained through annual publication financial report in which the banking health ratio is measured through the criteria regulated by Bank Indonesia using five aspects of CAMEL, capital adequacy ratio, asset quality, management, earning, and liquidity aspects. The number of bank samples studied consisted of 15 sharia banks, sharia business units and 19 Sharia BPRs in Central Java and Yogyakarta Special Region using financial statements on December 31, 2015. The model tests were carried out using Pearson Product Moment and One-Way ANOVA tests. The test results explain there is a significant influence between the asset scale and capital structure on the performance of sharia banking operations. DOI: https://doi.org/10.26905/afr.v1i2.2789
PELATIHAN PENGISIAN SPT TAHUNAN PPH DI SMAN 3 BOYOLALI: UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK Syska Lady Sulistyowatie; Rizky Windar Amelia; Sigit Adhi Pratomo; Rismanto Gatot Trisilo
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1926

Abstract

Pajak digunakan untuk membiayai anggaran belanja Negara. Pajak mempunyai peran penting dalam membangun kesejahteraan masyarakat, tanpa pajak Negara akan kesulitan dalam pembiayaan Negara. Mengingat betapa pentingnya pajak, pemerintah berusaha semaksimal mungkin untuk menghimbau wajib pajak melaksanakan kewajiban pajaknya. Salah satu pendapatan pajak terbesar berasal dari pajak penghasilan yang diakumulasi selama satu tahun untuk dilaporkan. Masalah yang sering timbul pada wajib pajak adalah ketidakpatuhan untuk melaporkan dan membayar pajak. Selama ini wajib pajak bukannya tidak mau melaporkan pajaknya, melainkan karena kurangnya pengetahuan mengenai pelaporan pajak. Pelaporan wajib pajak dinilai sangat rumit, apalagi dengan sistem online. Kendala yang lain adalah banyak wajib pajak yang lupa password akun dan EFIN. Tujuan Pengabdian Kepada Masyarakat di SMAN 3 Boyolali adalah membantu wajib pajak untuk melaporkan pajaknya, khususnya PPh melalui pelaporan SPT Tahunan PPh. Pengabdian Kepada Masyarakat ini dilakukan dengan metode learning by doing yaitu dengan praktek langsung secara online pengisian SPT Tahunan PPh menggunakan e-filing. Berdasarkan Pengabdian Kepada Masyarakat yang telah kami laksanakan, para wajib pajak sangat antusias melaporkan pajaknya. Adanya Pengabdian Kepada Masyarakat ini diharapkan dapat menyalurkan pengetahuan pajak terhadap wajib pajak sehingga dapat membantu wajib pajak lainnya dalam melaporkan pajaknya. Kedepan diharapkan wajib pajak menjadi taat pajak
Environmental Disclosure Perbankan Indonesia dengan GRI: konvensional vs syariah Rizky Windar Amelia
COMPETITIVE Vol 7, No 1 (2023): COMPETITIVE JURNAL AKUNTANSI DAN KEUANGAN
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i1.3963

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perbedaan pengungkapan lingkungan pada perbankan konvesional (Bank Mandiri) dengan perbankan syariah (Bank Muamalat) dengan menggunakan index GRI. Penelitian ini menemukan bahwa perbankan konvensional melakukan pengungkapan lingkungan yang lebih luas dibandingkan dengan perbankan syariah. Namun, kualitas isi pengungkapan lingkungan yang disajikan Bank Muamalat lebih tinggi jika dibandingkan dengan Bank Mandiri. Teknis analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis konten.
ESG and Firm Performance in Developing Countries: Evidence From ASEAN Makhdalena Makhdalena; Desi Zulvina; Yani Zulvina; Rizky Windar Amelia; Aditya Pandu Wicaksono
ETIKONOMI Vol 22, No 1 (2023)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v22i1.25271

Abstract

Several studies primarily investigate the influence of environmental, social, and governance on firm performance in a developed country where markets have matured, and investors are aware of corporate social responsibility activities. Therefore, studies in developing countries are still rare and mixed. This study examines the effect of Environmental, Social, and Governance (ESG) information on firm performance in ASEAN developing countries. We observed companies in ASEAN developing countries (Indonesia, Malaysia, Philippines, Thailand, and Vietnam) during 2010-2020. The information on ESG score and ROA as a proxy for firm performance measures ESG. Regression test results showed that ESG has a positive effect on firm performance. We also found that three components of ESG, environmental, Social, and Governance, positively affect firm performance. Robustness test results showed that overall ESG information, environmental information, and social initiatives affect the firm’s market performance (Tobin’s Q). Research originality in this study proves that developing countries have a positive effect between ESG disclosure and company performance. ESG, in the long term, would build effective governance and increase shareholder value. The research implication is to suggest a company has ESG information due to empirical testing that ESG information enhances a firm operational and market performance.JEL Classification: G30, Q56, Q50How to Cite:Makhdalena., Zulvina, D., Zulvina, Y., Amelia, R. W., & Wicaksono, A. P. (2023). Environmental, Social, Governance, and Firm Performance in Developing Countries: Evidence from Southeast Asian. Etikonomi, 22(1), 65–78. https://doi.org/10.15408/etk.v22i1.25271.
Weighted Index of Cultural Heritage Disclosure in Indonesia Rizky Windar Amelia; Djoko Suhardjanto; Agung Nur Probohudono; Setyaningtyas Honggowati
Eduvest - Journal of Universal Studies Vol. 2 No. 8 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2729.9 KB) | DOI: 10.59188/eduvest.v2i8.552

Abstract

This study compiles a cultural heritage index that can be used as a measure of the company's attention to cultural heritage which can be seen from the disclosure of financial statements. From the results of the literature review, the matrix creation carried out, and the forum group discussions held with stakeholders, 19 items of the Cultural Heritage disclosure index were obtained. the average importance of Cultural Heritage Disclosure to be disclosed according to stakeholders was very high as indicated by the mean of each item of 5.26% from the total maximum of 5.49% and a minimum of 5.02%. This implies that the mean of each item of Cultural Heritage Disclosure according to stakeholders is equally important. This is also corroborated by the overall mean of demand for Cultural Heritage disclosure according to stakeholders of 6.22 on a Likert 7 scale. Compliance with law items (item related to the company's level of compliance with regulations of cultural heritage) occupied the highest weighted index, while incidents and fines items were the lowest weighted index
Co-Authors Abidah Dwi Rahmi Satiti, Abidah Dwi Rahmi Aditya Pandu Wicaksono Agung Nugroho Jati Agung Nur Probohudono Anis Marjukah Anisa Rizki Fitriastuti ARDI, LIA EVIANA Cahaya Nugrahani Cahaya Nugrahani Cahyono, Widi Desi Zulvina Djoko Suhardjanto Francisca Sestri Goestjahjanti Jamal Wiwoho Kabib, Nur Kuncoro Diharjo Makhdalena Makhdalena Martina Khusnul Umami Maulida, Yunita Ivi Mubarakah, Umi Malikhatul Paramita Lea Christanti Pratomo, Sigit Adhi Rachmadani, Wulan Suci Rahmawati Rismanto Gatot Trisilo Rismawati, Artias Rum Handayani Sarwono Nursito Setyaningtyas Honggowati Sigit Adhi Pratomo Siti Nurlaela Susyanti . Syska Lady Sulistyowatie Trisilo, Rismanto Gatot Wicaksana, Aditya Pandu Widodo Widodo Yani Zulvina Zulvina, Desi