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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Kajian Bisnis STIE Widya Wiwaha JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JURNAL AKUNTANSI Budimas : Jurnal Pengabdian Masyarakat Jurnal Penelitian Pendidikan, Psikologi Dan Kesehatan (J-P3K) Jurnal Abdimas Sangkabira CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Ekonomi dan Bisnis Digital Jurnal Ekonomi Bisnis Antartika Proceeding of International Conference on Humanity Education and Society Jurnal Ilmiah Komunikasi dan Seni Desain Grafis
Listyawati, Reni
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THE EFFECT OF LOVE OF MONEY ON THE PERCEPTION OF TAX EVASION ETHICS WITH TRI NGA AS A MODERATING VARIABLE Erawati, Teguh; Listyawati, Reni; Riu, Maria Guilhermina Funan Guterres
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax is a taxpayer contribution to the state owed by individuals or entities that are compelling based on the law, with no direct reward and used for state purposes for the continuity and prosperity of the people. In addition, taxes are also one of the largest sources of state revenue. This study aims to examine the love of money on the perception of tax evasion ethics with tri nga as a moderating variable. The data used in this study is using primary data. The population of this study were all accounting students in the 2019-2023 batch of Yogyakarta Special Region with a research sample of 50 respondents. The research analysis method is moderated linear regression which includes descriptive statistical methods, classical assumption tests, and hypothesis testing. Based on the research conducted, it proves that Love of money has a positive effect on the ethical perception of tax evasion, Tri nga can moderate Love of money on the ethical perception of tax evasion.
Pelatihan Efikasi Diri Guru untuk Meningkatkan Keterikatan Guru pada Sekolah Menengah Pertama X di Sidoarjo Listyawati, Reni; Suasthi, Ni Made Ayu Sri Nariti; Pandjaitan, Lena N
JURNAL PENELITIAN PENDIDIKAN, PSIKOLOGI DAN KESEHATAN (J-P3K) Vol 5, No 2 (2024): J-P3K AGUSTUS
Publisher : Yayasan Mata Pena Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51849/j-p3k.v5i2.424

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan teacher’s self-efficacy terhadap teacher’s engagement pada guru SMP. Hasil wawancara menunjukkan bahwa guru mengalami kesulitan dalam memodifikasi metode pembelajaran online, sehingga cenderung menggunakan metode yang monoton. Guru diharapkan menjadi lebih mampu menghadapi permasalahan terkait dengan keterlibatannya berperan sebagai guru pada kondisi pandemi ini. Di sisi lain juga dapat menambah informasi guru mengenai teacher’s self-efficacy agar dapat diaplikasikan selama pembelajaran. Penelitian ini dilakukan pada 15 guru SMP dengan status sebagai guru tetap di sekolah tersebut. Subjek akan dijadikan dalam satu kelompok dengan diberi perlakuan yang sama, yaitu pelatihan teacher’s self-efficacy. Penelitian ini menggunakan one-group pretest-posttest design. Pelatihan teacher’s self-efficacy diberikan selama 2 hari dengan 3 sesi. Pengumpulan data dilakukan dengan menggunakan metode wawancara, observasi, dan skala teacher’s self efficacy serta teacher’s engagement. Hasil pengujian hipotesis dengan menggunakan paired sample t-test menghasilkan signifikansi 0.000 (p 0.05) pada pre-test dan post-test variabel teacher’s engagement dan teacher self-efficacy. Hal ini menunjukkan bahwa terdapat perbedaan yang signifikan skor teacher’s engagement setelah diberi perlakuan. Kesimpulan pada penelitian ini adalah pelatihan teacher’s self-efficacy cukup efektif dalam meningkatkan teacher’s engagement pada guru SMP X.
STRATEGI PENINGKATAN DAYA SAING UMKM PUJASERA PAKUALAMAN SHIFT SORE MELALUI INOVASI DAN KOLABORASI: MENUJU KEUNGGULAN KOMPETITIF DI PASAR Listyawati, Reni; Prastyatini, Sri Lestari Yuli; Chaerunisak, Uum Helmina; Safira, Maghfirotus; Aini, Syarivatul; Kharisma, Enggar Dwi
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1268

Abstract

This community service project aims to enhance the competitiveness and operational efficiency of Micro, Small, and Medium Enterprises (MSMEs) in the Pujasera Pakualaman Night Shift Unit, focusing on Lesehan Pakualaman Mbak Nila, Warung Anugerah, and Bakso Pak Riyanto. Through initial surveys and consultations with MSME vendors, several challenges, such as competition with similar products, payment issues, absence in e-commerce channels, and weather impacts, were identified. Implemented solutions include developing innovative menus, applying the Quick Response Code Indonesian Standard (QRIS) payment system, and integrating online ordering services. Training and empowerment processes were conducted to improve vendors' understanding of product innovation, digital payment technology, and e-commerce operational management. Implementing these solutions is expected to bring positive changes that strengthen the competitiveness and operational efficiency of MSMEs in Pujasera Pakualaman and contribute to local economic growth.
Faktor Determinan Minat Kewirausahaan Mahasiswa Akuntansi di Yogyakarta Erawati, Teguh; Kumala Devi, Cynthia; Listyawati, Reni
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.25817

Abstract

The increase in the number of students becoming candidates for employment has led to an increase in unemployment among students. The study aims to test whether there is an influence between entrepreneurship learning, family environment and income expectations on entrepreneurial interests of accounting students. This research population is a student of the accounting study program of public and private colleges in Daerah Istimewa Yogyakarta (DIY). In the study, sampling techniques used purposive samplings with respondents of 123 students as well as data analysis techniques included descriptive analysis, classical assumption tests, and hypothesis tests. Based on the analysis of data from the study, it can be concluded that entrepreneurial learning has a positive influence on entrepreneurship interests of accounting students, the family environment has a positively influenced enterprise interests for accounting student, and income expectations have a positive impact on enterprising interest of accountancy students. The difference with previous research is by adding an entrepreneurial learning variable. The results of this research imply in the field of accounting that enables entrepreneurs to obtain a variety of financial information that is important in running their business.
Analisis Likuiditas, Leverage, dan Aktivitas pada PT. Gudang Garam Tbk Listyawati, Reni; Erawati, Teguh; Shafira, Maghfirotus; Taufiqurrahman; Nana, Skolastika Clarisa; Bria, Amanda Serli
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 1 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i1.685

Abstract

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the 2019-2023 period through a financial ratio approach, including liquidity ratios, leverage, and activities. The liquidity ratio in the analysis uses the Current Ratio to evaluate the company's ability to meet short-term obligations. The leverage ratio is analyzed using the Debt to Equity Ratio (DER) to assess the level of debt utilization in the company's capital structure. Meanwhile, the activity ratio is analyzed using Turn Asset Turn Over (TATO) to measure the efficiency of assets in generating income. The results of this study show that the average current ratio of 216 reflects good liquidity. The average DER of 49% indicates a sound financial structure, with the lowest leverage ratio in 2020 at 34% and stable in the range of 52%-53% the following year. The average TATO of 1.39 is slightly below the industry standard of 1.40, indicating a fairly good efficiency in the use of assets, where the TATO drops to 1.29. This study provides a comprehensive overview of PT Gudang Garam Tbk's financial condition and its implications for the company's business sustainability amid the challenges of the cigarette industry faced with strict regulations, competition for alternative products, and changing consumer preferences. This result is expected to be a reference for stakeholders in making strategic decisions to increase the company's competitiveness in the future
Analisis Rasio Profitabilitas dan Solvabilitas Pada Kinerja Keuangan PT Astra International Tbk Tahun 2021-2023 Listyawati, Reni; Erawati, Teguh; Aulia, Haici Audi; Prasetyaningrum, Dita; Andriyani, Andriyani; Riantobi, Apolonaris Rou
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 1 (2025): Juni
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i1.671

Abstract

Penilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan perusahaan secara menyeluruh. Oleh karena itu, penelitian ini dilakukan untuk mengetahui kinerja keuangan pada PT Astra International Tbk dengan menggunakan rasio profitabilitas dan solvabilitas. Metode yang digunakan adalah analisis deskriptif dan kuantitatif, dimana data yang dianalisis berupa angka-angka dari laporan keuangan PT Astra International Tbk dari periode 31 Desember 2021 hingga 31 Desember 2023. Hasil penelitian ini menunjukan bahwa kinerja keuangan dari segi analisis profitabilitas dengan menggunakan rasio Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA) dan Return on Equity (ROE) menunjukkan bahwa perusahaan dikategorikan kurang baik dalam menghasilkan laba. Sementar itu, dari segi rasio solvabilitas, analisis menggunakan Debt to Asset Ratio (DAR) menunjukkan bahwa kinerja keuangan dikategorikan kurang baik. Di sisi lain, pengukuran dengan menggunakan rasio Debt to Equity Ratio (DER) menunjukkan kinerja perusahaan dikategorikan baik.   Assessment of the financial level of a company can be done by analyzing the company's financial statements as a whole. Therefore, this study was conducted to determine the financial performance of PT Astra International Tbk using profitability and solvency ratios. The method used is descriptive and quantitative analysis, where the data analyzed are numbers from the financial statements of PT Astra International Tbk from December 31, 2021 to December 31, 2023. The results of this study indicate that financial performance in terms of profitability analysis using the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE) ratios shows that the company is categorized as poor in generating profits. Meanwhile, in terms of solvency ratios, analysis using the Debt to Asset Ratio (DAR) shows that financial performance is categorized as poor. On the other hand, measurement using the Debt to Equity Ratio (DER) shows that the company's performance is categorized as good.
Analisis Profitabilitas dan Likuiditas pada PT Pertamina Geothermal Energy Tbk. Erawati, Teguh; Listyawati, Reni; Adelvia , Adelvia; Vika Maharani, Erliana; Bule, Ratnawati; Novantri Wae, Florentina
EKONOMI DAN BISNIS DIGITAL Vol 3 No 3 (2024): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v3i3.228

Abstract

This research aims to analyze the level of profitability and liquidity of PT Pertamina Geothermal Energy Tbk. as one of the geothermal energy companies listed on the Indonesia Stock Exchange in the 2021-2023 period. The research uses a quantitative descriptive approach by utilizing secondary data in the form of company financial reports. The financial ratios analyzed include Current Ratio, Quick Ratio, Cash Ratio, Net Profit Margin (NPM), Return On Equity (ROE), and Return On Assets (ROA). The results of the analysis show an increase in the company's financial performance, especially in 2023, where the Current Ratio reached 353.65%, indicating very good liquidity, as well as an NPM of 40.26%, which reflects the company's operational efficiency in generating profits. This research contributes to stakeholders, such as management and investors, in understanding the company's financial condition and making strategic decisions for future business sustainability.
Corporate Governance dalam Memoderasi Profitabilitas terhadap Agresivitas Pajak : Studi pada Perusahaan Manufaktur di Bursa Efek ASEAN Suyanto, Suyanto; Pratama, Yhoga Heru; Ellysta, Crissyen Deara; Listyawati, Reni
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.14305

Abstract

This research aims to evaluate the impact of profitability on tax aggressiveness, with corporate governance acting as a moderating variable. Profitability is assessed using Return on Assets (ROA), while corporate governance is quantified by the number of board members. The study analyzes data from 791 registered manufacturing firms across ASEAN countries from 2018 to 2023. A panel data regression approach employing a fixed effect model is utilized for analysis. The findings indicate that profitability negatively influences tax aggressiveness, suggesting that companies with greater profitability are more inclined to meet their corporate tax obligations. Additionally, corporate governance strengthens the connection between profitability and tax aggressiveness, with factors such as the presence of an independent board of directors and the transparency of financial statements playing a significant role in mitigating tax risk. This study suggests the need for further investigation into additional moderating factors, such as ownership structure and market pressures, as well as the incorporation of various profitability measures to gain a more nuanced understanding of the interplay between profitability and tax aggressiveness.
INVESTMENT DECISIONS, FUNDING DECISIONS AND ACTIVITY RATIOS ON FIRM VALUE IN INDONESIA Listyawati, Reni; Galang Wicaksana, Fandi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.597

Abstract

This study aims to find out how decisions about investment, funding, and activity ratio affect the value of manufacturing companies on the Indonesia Stock Exchange. The population of this study consisted of 179 manufacturing businesses that are listed on the Indonesia Stock Exchange. The study spans the years 2015 to 2019.Thirty manufacturing companies were used as samples, and the purposive sampling method was used for the sampling. The method of analysis employed is multiple linear regression. The results show that firm value is affected simultaneously by funding decisions, investment decisions, and activity ratio decisions. Firm value is unaffected by funding decisions, activity ratios are unaffected by funding decisions, and investment decisions are somewhat affected by funding decisions.
Kecerdasan Intelektual, Kecerdasan Spiritual, dan Kecerdasan Finansial Terhadap Pemahaman Akuntansi Mahasiswa di Universitas Sarjanawiyata Tamansiswa Erawati, Teguh; Kasih, Dwicky Putra; Listyawati, Reni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5446

Abstract

This study aims to prove the influence of intellectual intelligence, spiritual intelligence and financial intelligence on the understanding of accounting students at Sarjanawiyata Tamansiswa University. the theory of planned behavior is used to test the relationship between each variable, namely the independent and dependent variables. The method used in this research is a quantitative research method. The number of respondents used in this study were 155 respondents who were taken using the purposive sampling technique for accounting students at Sarjanawiyata Tamansiswa University. The test used in the study is the validity test, the reliability test is used for the feasibility questionnaire. Data analysis techniques used in this study are descriptive statistical tests, classical assumption tests and hypothesis test. The results of this study indicate that intellectual intelligence, spiritual intelligence and financial intelligence have a positive and significant effect on understanding accounting. This research contributes to providing a reference for increasing students' understanding of accounting through the levels of intellectual intelligence, spiritual intelligence and financial intelligence.
Co-Authors Abu, Ifaldus Adelvia , Adelvia Aini, Syarivatul Andriyani Andriyani Aulia, Haici Audi Bina Affanti, Tiwi Bria, Amanda Serli Bule, Ratnawati Dewi, Wahyu Prastika Ellysta, Crissyen Deara Galang Wicaksana, Fandi Kasih, Dwicky Putra Kharisma, Enggar Dwi Kumala Devi, Cynthia Nana, Skolastika Clarisa Novantri Wae, Florentina Pandjaitan, Lena N Prasetyaningrum, Dita Prastyatini, Sri Lestari Yuli Pratama, Yhoga Heru Riantobi, Apolonaris Rou Riu, Maria Guilhermina Funan Guterres Safira, Maghfirotus Shafira, Maghfirotus Suasthi, Ni Made Ayu Sri Nariti Suyanto Suyanto Taufiqurrahman Teguh Erawati, Teguh uum helmina chaerunisak, uum helmina Vika Maharani, Erliana Wicaksana, Fandi Galang