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All Journal Jurnal Bisnis Mahasiswa Jurnal Informatika Ekonomi Bisnis Journal of Multiperspectives on Accounting Literature Review: Journal of Multidisciplinary in Social Sciences
Saputri, Rizka Dibi Arryanti
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Role of Accounting Conceptual Framework in Neoliberalism Nugraha, Farhani Kautsar; Sasongko, Ananta Wahyu; Saputri, Rizka Dibi Arryanti
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27922

Abstract

Purpose: This article discusses the relationship between accounting regulations and neoliberalism. It will also discuss changes to the conceptual framework developed by the two financial accounting standard boards, namely the IASB and FASB. Methodology/approach: This article uses a conceptual review paper methodology on accounting theories and existing research to analyzes the conceptual framework developed by the IASB and FASB. Findings: The conceptual framework developed by the IASB and FASB plays a role in the survival of neoliberalism and the financialization of the capital market Practical implications: This article presents a thorough overview of the primary concerns associated with accounting conceptual framework and contributes to the ongoing discussion on standard setting. Originality/value: This paper offers an understanding of the key aspects of the accounting conceptual framework that are closely related to neoliberalism.
Pengaruh Diklat Karyawan, Kemampuan Karyawan dan Komunikasi terhadap Kinerja Karyawan Pada PT. Pln (Persero) Area Pelayanan dan Jaringan Sidoarjo Kafit, Moh. Ali Al; Saputri, Rizka Dibi Arryanti
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.723

Abstract

Human resources are very important for companies in managing, organizing and utilizing employees so that they can function productively to achieve company goals. This study aims to analyze employee training, skills, and communication simultaneously influence the performance of employees at PT. PLN (Persero) Sidoarjo Service Area and Network. So that the formulation of the problem is whether Employee Training, Capability, and Communication have a simultaneous and partial effect on the performance of employees at PT. PLN (Persero) Sidoarjo Service Area and Network. The population in this study is the number of employees totaling 177 people at PT. PLN (Persero) Sidoarjo Service and Network Area in 2012. The sample used was the number of respondents taken as many as 64 respondents as the limit of employees in all divisions at PT. PLN (Persero) Sidoarjo Service Area and Network. Based on the results of calculations using multiple linear regression analysis techniques, namely that simultaneously using the F test shows a significant influence between the three variables (6.094 Fcount and 2.758 Ftable). Employee training variables partially do not have a significant effect on employee performance. The ability variable partially has no significant effect on employee performance. Communication variable has a significant and positive effect on employee performance. The independent variable that has the greatest influence on employee performance is communication, because the independent variable employee training and the independent variable ability do not have a significant effect on performance.
Penilaian Kinerja Keuangan PT. PLN (Persero) Menggunakan Analisis Rasio Likuiditas dan Solvabilitas Periode 2019-2023 Saputri, Rizka Dibi Arryanti; Kafit, Moh. Ali Al; Prawira, Ahmad Putra
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.579

Abstract

Penelitian ini bermaksud guna mengetahui kinerja keuangan PT. PLN (Persero) periode 2019-2023 yang secara masif menerbitkan laporan keuangan selama setahun pengamatan. Maka, perlu dilakukan analisis rasio dalam melakukan penilaian terhadap kinerja keuangan yang dinilai mempergunakan rasio likuiditas dan solvabilitas. Rasio likuiditas meliputi current ratio danquick ratio, sedangkan rasio solvabilitas meliputi debt to assets ratio dan debt to equity ratio.Metode analisis dalam penelitian ini, yaitu kuantitatif didukung oleh pendekatan deskriptif. Dalam pendekatan ini mempergunakan teknik pengumpulan data, yakni dokumentasidan studi pustaka. Data yang dipergunakan bersumber dari website perusahaan berupa laporan tahunan perusahaan tahun 2019-2023 berdasar pada hasil penelitian selama tahun 2019-2023, kemudian mengukurnya menggunakan current ratio dan quick ratio dianggapkurang baik, sebab memiliki asset lancar yang lebih rendah dibanding hutang lancar yangperlu dipenuhi. Nilai rasio solvabilitas PT. PLN (Persero) selama periode 2019-2023, kemudian mengukurnya menggunakan debt to assets ratio dan debt to equity ratio diasumsikan sangat baik, sebab perusahaan memiliki aktiva yang cukup untuk melunasi seluruh hutangnya.
Analysis of the Effect of Tax Rates and Understanding of Taxation on MSME Taxpayer Compliance in Lamongan Regency Saputri, Rizka Dibi Arryanti; Nugraha, Farhani Kautsar
Review: Journal of Multidisciplinary in Social Sciences Vol. 1 No. 03 (2024): February 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v1i03.260

Abstract

MSMEs are one sector that has the potential to contribute to state tax revenues. This research aimed to examine the influence of tax rates and tax understanding on the level of taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs) in the Lamongan Regency. Through a survey approach using a questionnaire, primary data was got from MSME owners as a research sample of 94 respondents. The results could provide a deeper understanding of the factors that influence tax compliance among MSMEs, especially in the Lamongan Regency. Regression analysis was used to test the relationship between tax rate variables, tax understanding, and the level of tax compliance. The results could provide a deeper understanding of the factors that influence tax compliance among MSMEs simultaneously or partially, especially in the Lamongan Regency. The implication of these findings was the importance of managing proportional tax rates and effective tax counseling to encourage MSME taxpayer compliance in the Lamongan Regency. This research contributed to further understanding of tax factors that could form a better tax environment for MSME growth and Regional Tax revenues.
Co-Authors Farhani Kautsar Nugraha Kafit, Moh. Ali Al Prawira, Ahmad Putra Sasongko, Ananta Wahyu