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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ekonomi, Bisnis dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Ilmu Ekonomi dan Bisnis (JUKONI)
Solikah, Mar’atus
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Putri, Juwita Aulia Deswita; Linawati , Linawati; Solikah, Mar’atus
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2468

Abstract

This research aims to determine whether there is an influence between company size, liquidity, debt policy and tax planning on company value partially and simultaneously in transportation companies listed on the BEI for the 2020-2023 period. This research uses a quantitative causal comparative method. The sample in this research used a purposive sampling method and obtained 13 companies. This research uses secondary data. The analysis technique in this research uses multiple linear regression analysis techniques. The results of this study show that company size, liquidity and debt policy partially have a significant effect on company value, while tax planning partially has no significant effect on company value. Simultaneously company size. liquidity, debt policy and tax planning have a significant effect on company value.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT Hanjaya Mandala Sampoerna Tbk Tahun 2018 - 2023 Khoharudin, Ali; Solikah, Mar’atus; Puspita, Erna
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2494

Abstract

Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quantitative descriptive methods with analysis techniques using liquidity, solvency, activity and profitability ratios. The information and data for this research come from the annual financial report on the official website of PT. Hanjaya Mandala Sampoerna Tbk. The results of this research are measurements of liquidity, solvency, activity and profitability ratios at PT. Hanjaya Mandala Sampoerna Tbk from 2018 to 2023 which obtained an average performance score with conditions tending to be unhealthy.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Desa Mlandangan, Kecamatan Pace, Kabupaten Nganjuk Candra, Nadyla Alfiena; Solikah, Mar’atus; Tohari, Amin
Jurnal Ilmu Ekonomi dan Bisnis Vol. 2 No. 2 (2025): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v2i2.598

Abstract

revenue for local development, yet it faces challenges in taxpayer compliance. In Mlandangan Village, this issue arises due to a lack of understanding, low awareness, and negative attitudes of the community towards PBB, often because of insufficient socialization of its benefits and issues of trust in fund management. The objective of this research is to analyze the influence of tax knowledge, taxpayer awareness, and taxpayer attitudes on PBB compliance. Using a quantitative approach with 95 respondents in Mlandangan Village, data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings indicate that: Tax knowledge has a positive and significant influence on PBB compliance (path coefficient = 0.719; p-value = 0.000), emphasizing the importance of understanding.Taxpayer awareness has a negative and significant influence on PBB compliance (path coefficient = -0.535; p-value = 0.008). This finding is interesting and indicates that increased awareness might be accompanied by a perception of high tax burden or dissatisfaction with fund transparency. Taxpayer attitude has a positive and significant influence on PBB compliance (path coefficient = 0.615; p-value = 0.004), demonstrating the important role of a positive attitude.Overall, the model is strong, explaining 67.4% of the variation in PBB compliance.Suggestions from this research are divided, for future research: It is recommended to delve deeper into the negative influence of taxpayer awareness through mixed methods and to test mediating/moderating variables such as trust in government and for tax offices: It is necessary to optimize PBB education and socialization with better materials and a focus on direct benefits, as well as to improve services and transparency in fund management to build positive taxpayer attitudes.           
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023 Pratiwi, Anggi; Solikah, Mar’atus; Sugeng, Sugeng
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This research aims to analyze the influence of financial ratios on profit growth. The dependent variable in this research is profit growth, while the independent variable is financial ratios. Data obtained from mining companies in 2019-2023 on the Indonesian Stock Exchange. The sample in this research was 10 companies according to certain criteria. The quantitative research method used is a multiple linear regression analysis technique with a confidence level of 5% to obtain a comprehensive picture of the relationship between one variable and another. The results of the partial test research show that the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) partially have a significant effect on Profit Growth. Based on the results of the simultaneous test, it is known that the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) simultaneously have a significant effect on Profit Growth. It is hoped that the results of this research can be used as a reference for other companies listed on the IDX to pay more attention to financial ratios to increase company profits
Analisis Biaya Diferensial dan Variable Costing dalam Pengambilan Keputusan Pesanan Khusus pada UMKM Batik Jumantara Zanah, Umi Roikhatul; Solikah, Mar’atus; Zaman, Badrus
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 3 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i3.3633

Abstract

This study aims to analyze the application of differential costing and variable costing methods in making special order decisions at Batik Jumantara MSMEs. The method used is quantitative descriptive with a case study approach in the period 2024. The results of the study indicate that the differential costing approach is able to provide more accurate information on the evaluation of the benefits of special orders. By using the variable costing method, companies can separate fixed and variable costs, so that business decisions can be taken more effectively. These findings contribute to strengthening the managerial accounting system of MSMEs and increasing business efficiency and profitability.
PENGARUH GENDER, PENGHARGAAN FINANSIAL, LINGKUNGAN KELUARGA, MOTIVASI DAN PERSEPSI MAHASISWA TERHADAP MINAT MENJADI AUDITOR PEMERINTAH Satriyawan, Bambang; Solikah, Mar’atus; Kurniawan, Andy
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/f3kyyv32

Abstract

Penelitian ini bertujuan menganalisis pengaruh gender, penghargaan finansial, lingkungan keluarga, motivasi, dan persepsi mahasiswa terhadap minat menjadi auditor pemerintah. Latar belakangnya adalah pentingnya peran auditor dalam menjaga akuntabilitas sektor publik serta perlunya memahami faktor yang memengaruhi minat mahasiswa terhadap profesi tersebut. Penelitian dilakukan secara kuantitatif melalui survei pada 65 mahasiswa Akuntansi UNP Kediri dengan teknik purposive sampling, dan dianalisis menggunakan regresi linier berganda melalui SPSS versi 26. Hasil penelitian menunjukkan bahwa gender dan motivasi berpengaruh signifikan secara parsial, sementara penghargaan finansial, lingkungan keluarga, dan persepsi tidak. Namun secara simultan, kelima variabel berpengaruh signifikan. Penelitian selanjutnya disarankan untuk memperluas cakupan responden dan mempertimbangkan variabel tambahan seperti minat pribadi, pengalaman organisasi, serta pengaruh media sosial agar hasil lebih komprehensif.
Pengaruh Pajak Daerah, Retribusi Daerah, Dan Pendapatan Asli Daerah Terhadap Belanja Modal Pada Kota Dan Kabupaten Di Provinsi Kalimantan Timur Tahun 2019-2023 Aditya, Azizah Putri; Solikah, Mar’atus; Zaman, Badrus
Jurnal Ilmu Ekonomi dan Bisnis Vol. 2 No. 2 (2025): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v2i2.715

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Levies, and Locally Generated Revenue (PAD) on Capital Expenditures in city/regency governments in East Kalimantan Province during the 2020–2023 period. The study is motivated by a mismatch between the increasing trend of PAD and the suboptimal allocation of Capital Expenditures, even though capital expenditure is a crucial component in infrastructure development and improving community welfare under regional autonomy. A quantitative associative approach was employed using multiple linear regression analysis. The data were obtained from the Regional Budget (APBD). The analysis included classical assumption tests (normality, multicollinearity, and heteroscedasticity), t-tests, F-tests, and the coefficient of determination (R²). The results show that partially, Regional Taxes and PAD significantly affect Capital Expenditures, while Regional Levies do not have a significant effect. However, simultaneously, all three variables significantly influence Capital Expenditures, with an R² value of 47.6%. These findings highlight the importance of optimizing PAD, particularly from the tax sector, to support productive and sustainable capital expenditures.The study concludes that strengthening regional fiscal independence through PAD optimization, along with enhancing transparency and public participation in financial management, is essential for supporting capital expenditure allocation aimed at development and public service improvement.
Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga Nurdiwaty, Diah; Puspita, Erna; Kusumaningtyas, Dian; Winarko, Sigit Puji; Tohari, Amin; Solikah, Mar’atus; Faisol, Faisol
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.43 KB) | DOI: 10.29407/ja.v1i1.11724

Abstract

Kondisi di lapangan menunjukkan bahwa selama ini pemanfaatan dan pengelolaan sumberdaya perdesaan sebagian besar dilakukan oleh laki-laki, mulai dari kegiatan di bidang pertanian, peternakan, industri kecil dan menengah, koperasi, dan kegiatan lain yang sifatnya kegiatan ekonomi. Padahal perempuan sebagai anggota masyarakat juga mempunyai hak untuk ikut serta dalam pemanfaatan dan pengelolaan sumberdaya perdesaan, meskipun kemungkinan peran perempuan tidak sebesar peran laki-laki. Oleh karena itu diperlukan adanya berbagai program yang dapat dilakukan perempuan dalam rangka peningkatan kesejahteraan keluarga dengan memanfaatkan dan mengelola lingkungan sekitarnya. Salah satu program yang dapat dilaksanakan oleh perempuan dalam upaya peningkatan kesejahteraan keluarga, khususnya di bidang pangan adalah program penanaman dan pemanfaatan Tanaman Obat Keluarga (TOGA).Tujuan dari pengabdian ini adalah meningkatkan pendapatan masyarakat sekaligus menyediakan obat yang lebih murah dan efek samping yang lebih ringan. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Sehingga masyarakat dapat mempraktikkan secara langsung dan menerapkan dalam keluarga. Dalam pelaksanaannya disampaikan metode pengolahan tanaman TOGA sehingga menjadi minuman yang menyehatkan maupun bagaimana cara menanamnya. Disamping itu juga bagaimana cara mengelola keuangan hasil penjualan hasil pengelohan tanaman TOGA tersebut. Bagaimana strategi pemasarannya kepada masyarakat atau konsumen yang membutuhkan sehingga bisa menghasilkan keuntungan
Effect of Accounting Information Systems, E-Commerce, Knowledge of Accounting as a Motivator for Accounting Students Against Entrepreneurial Interests Putri, Oktavira Tiara; Linawati, Linawati; Solikah, Mar’atus
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/40zyma30

Abstract

Research Objective: The purpose of this study was to determine the interest in entrepreneurship of accounting students at Nusantara University PGRI Kediri in accounting information systems, e-commerce, accounting knowledge. Research Method: Quantitative research was used in this study. This study relies on primary data collected through questionnaires. Sampling was carried out using the purposive sampling method for accounting students who had taken accounting information systems courses in 2019 and 2020. Data analysis techniques and hypothesis testing were done using SPSS version 21 software. Research Finding: According to the findings of this study, the information system has a positive effect on interest entrepreneurship, e-commerce has no effect on entrepreneurial interest and accounting knowledge has a positive effect on entrepreneurial interest.  
TINGKAT EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DAN PERTUMBUHANNYA SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KEDIRI TAHUN PERIODE 2014 - 2018 Saleha, Dita Rindi; Solikah, Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

One source of state revenue is from taxes. The Land and Building Tax (PBB) is one of the potential sources of tax revenue. Law number 28 of 2009 that changes the land and building tax management system from the center to a region that will increase regional income, so that it is expected to be able to contribute to finance the public interest and individual interests of the local community concerned. The tax revenue is still not optimal, so supervision is needed in its management.The purpose of this study was to analyze the level of effectiveness and growth of land and building tax revenues in rural and urban areas (PBB-P2) and their contribution to the Regional Original Revenues in Kediri Regency from 2014 to 2018.The approach in this research is quantitative with descriptive research techniques. The results of this study indicate that the level of receipt of Land and Building Taxes in Rural and Urban Areas (PBB-P2) from 2014 to 2018 to Regional Original Revenue (PAD) in Kediri Regency is more than 100% each year. It can be concluded that the receipt of Rural and Urban Land and Building Tax (PBB-P2) is classified as a very effective category. The growth rate has increased every year unless there is a decline in 2018. While the level of contribution to the original income of the region is less than 20.10%, so it falls into the category of less.
Co-Authors Aditya, Azizah Putri Agustina, Leny Aldini, Vega Aliami, Sri Amin Tohari Andy Kurniawan, Andy Andy, Kurniawan Anggi Pratiwi, Anggi Anjani, Isabella Badrus Zaman Candra, Nadyla Alfiena Diah Nurdiwaty Dian Kusumaningtyas, Dian Erliana, Lia Faisol Faisol Febriani, Winda Putri Firdawati, Ery Fitri Hidayati Fitria Wijayanti, Fitria Jannah, Rodhotul Khoharudin, Ali Linawati , Linawati Linawati Linawati Luqmayanti, Fadillah Muyassaroh, Nur Arifatul Puji Astuti Pujiyono Pujiyono Puspita, Erna Putri, Juwita Aulia Deswita Putri, Oktavira Tiara Rini, Arsita Dwi Puspo Saleha, Dita Rindi Satriyawan, Bambang Seruni, Rose Putri Dwi Setiyaningati, Mela Dwi Astari SIGIT PUJI WINARKO Sugeng Sugeng Sugeng Susanti, Ami Wardani, Finka Agustin Widiawati, Hestin Sri Zanah, Umi Roikhatul