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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Community Empowerment
Khasanah, Lukluul
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Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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Financial Ratio, Reputation of Public Accountant Office and The Timeliness of Audited Financial Statements Hernugraheni, Citra; Sukesti, Fatmasari; Santoso, R Ery Wibowo Agung; Khasanah, Lukluul; Nugroho, Wawan Sadtyo; Setyono, Didi; Fakhruddin, Iwan
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.28-38

Abstract

Financial reports provide information needed when making decisions that act as intermediaries for financial transmission and measurement. If the company is late in sending the requested report, it will get a warning. The purpose of this study was to examine the effect of firm size, profitability, solvency, and KAP reputation on audit delay. The population and sample used in this research are 26 food and beverage manufacturing companies in 2019–2021. Using a sampling technique that is purposeful sampling with secondary data types The tool used to test this research uses SPSS 26. The results of the study state that company size has a negative effect on audit delay. Solvency has a positive influence on audit delays. Profitability and reputation of the public accounting firm have no effect on audit delay.
The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness Khasanah, Lukluul; Nugroho, Wawan Sadtyo; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.154-163

Abstract

Tax is one of the primary sources of revenue in Indonesia. Optimization of tax revenue has many obstacles, one of which is the form of non-compliance in tax payments, called tax planning. This study aims to analyze the relationship of liquidity, leverage, company size and fixed asset intensity to tax aggressiveness in companies. The population of this study is manufacturing companies listed on the IDX using the purposive sampling method. The results showed that liquidity, leverage and company size affected tax aggressiveness, while fixed asset intensity did not affect tax aggressiveness. This research contributed to the development of the tax aggressiveness literature. Then, it has implications for the development of models in curbing tax aggressiveness carried out by companies.
Assistance in digital marketing and MSME accounting to support the business sustainability of Talatik home industry Purwantini, Anissa Hakim; Khasanah, Lukluul; Pravitasari, Rahma; Syivani, Puspa Aini; Lestari, Ika; Azis, Rahajeng Reyhastuti
Community Empowerment Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.9794

Abstract

The Talatik home industry has been around for about two years and has experienced several obstacles to maintain business sustainability. This community service activity aims to increase the knowledge and skills of Talatik MSME human resources related to digital marketing and financial bookkeeping. The methods used are training and mentoring the implementation of digital marketing and MSME accounting. The results of the activity showed that Talatik MSMEs already have an Instagram account used for online promotion which has an impact on increasing sales by 15%. This is also supported by a new logo and packaging that strengthens product branding. In addition, Talatik SMEs have also been able to carry out simple bookkeeping so that they can determine business profits and future business strategies that lead to business sustainability.
Co-Authors Azis, Rahajeng Reyhastuti Fatmasari Sukesti Hernugraheni, Citra Ika Lestari, Ika Iwan Fakhruddin Nurcahyono Nurcahyono, Nurcahyono Pravitasari, Rahma Purwantini, Anissa Hakim Santoso, R Ery Wibowo Agung Setyono, Didi Syivani, Puspa Aini Wawan Sadtyo Nugroho, Wawan Sadtyo