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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent KELOLA ADVANCE AKTUAL Aktiva : Jurnal Akuntansi dan Investasi Jurnal STIE Semarang (Edisi Elektronik) MABIS: Manajemen dan Bisnis Jurnal Bisnis Terapan Jurnal Buana Akuntansi Jurnal Abdidas JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Wasana Nyata Abdi Makarti Al Basirah WASANA NYATA Journal of Applied Economics in Developing Countries E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Tri Nurdyastuti
Universitas Dharma AUB Surakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Veterinary Other

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Journal : ADVANCE

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KONTRIBUSI PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) (Studi Kasus Badan Keuangan Daerah Kabupaten Karanganyar Tahun 2013-2017) Tri Nurdyastuti; Anang Ma’ruf Arbiyanto
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to analyze the contribution and effectiveness of regional taxes in increasing the original income (PAD) of the Karanganyar district. The period used in this study is 5(five) years from 2013 to 2017. Data analysis techniques used in this study are contributions analysis, regional tax effectiveness analysis and descriptive statistical test and normality test. The sampling technique in this study used the census method so that all members of the population were used as samples and obtained a sample of 55. This research uses a quantitative approach. The results of the study revealed that the average contribution of regional taxes in increasing original income of the karanganyar district  from 2013 to 2017 has fluctuated. The biggest contribution comes from street lighting tax with an average value of 19,10%. The level of effectiveness of local taxes in increasing regional income (PAD) of the Karanganyar district from 2013 to 2017 can be categorized as good. The highest effectiveness was achieved by restaurant tax in 2015 with a value of 297,64%. Keywords : : contribution, effectiveness, local tax, regional original income (PAD)
The Influence of Good Corporate Governance on the Profitability of Mining Companies Listed on The Stock Exchange Indonesia Period 2013-2016 Ayu Fitria; Siti Hayati Efi Friantin; Tri Nurdyastuti
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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The purpose of this research is to analyze and to provide empirical evidence of the influence of Good Corporate Governance on the profitability of mining companies listed on the IDX period 2013-2016. Population of this research is all mining companies in Indonesia. Sampling method used in this research is purposive sampling. Type and data source obtained from secondary data source. The total samples used in this research are 8 mining companies during the period 2013-2016. Analytical techniques in this research include descriptive statistics, multiple regression analysis, classical assumption testing and hypothesis testing. Based on the results of data testing show that the result of classical assumptions of this research is normally distributed, does not occur multikolonieritas, heteroskesdastisitas and autocorrelation. The results of multiple linear regression analysis and t test indicate that the Board of Directors has significant positive effect, Managerial Ownership has a significant negative effect, while Institutional Ownership, Independent Commissioner have positives but do not have significant effect on Company Profitability. Based on the result of R2 is 21.8% indicates independent variable capability, independent commissioner, managerial ownership, institutional ownership and board of directors in explaining the dependent variable that is company profitability (ROA), while the rest equal to 78,2% explained from other variable that not include in this research.Keyword : Good Corporate Governance (GCG), Company size, Profitability
Co-Authors Adi Penawan Adi Penawan Adi Penawan Adi Penawan Adi Penawan, Adi Alisca Asnawati Anang Ma’ruf Arbiyanto Anthony, Juan Ayu Fitria Cahyani Tunggal Sari Cahyani Tunggal Sari Cahyani Tunggal Sari Cahyani Tunggalsari Denny Mahendra Dewi Nika Yuliani Dewi, Arintan Sulistiya Dibyo Iskandar Dibyo Iskandar Dibyo Iskandar Dibyo Iskandar Dibyo Iskandar Endang Saryanti Etty Indriani I Gusti Putu Diva Awatara Ika Swasti Putri Indriyana Widyastuti Jarot Santosa Lilis Sulistyani Manuel Yusak Bagus Wibowo Martiningsih, Dyah Monica Monica Mulyadi Mulyadi Mulyadi Mulyadi Octavirani, Annisaa’ Putri Pahlawi, Lukman Ahmad Imron Ria Yuni Rahmawati, Mayta Novaliza Isda, Siti Fatonah, Rina Ani Sapariyah Rodiza, Meliza Rimayanti Safitri, Eli Siti Fatonah Siti Hayati Efi Friantin Siti Hayati Efi Friantin Suroto SUROTO Suroto . Suroto Suroto Suroto Suroto Suroto Suroto Susila, Linda Nur Yofhi Septian P Yofhi Septian Panglipurningrum