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All Journal Optimum : Jurnal Ekonomi dan Pembangunan CHEMICA Jurnal Teknik Kimia Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Aktual Jurnal Ilmiah Wahana Akuntansi SEIKO : Journal of Management & Business The Indonesian Journal of Accounting Research Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat
Alia Ariesanti
Universitas Ahmad Dahlan Yogyakarta
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POTENSI PAJAK BUMI DAN BANGUNGAN SEKTOR PERDESAAN DAN PERKOTAAN KOTA YOGYAKARTA DAN KONTRIBUSINYA TERHADAP KEMANDIRIAN DAERAH Kumoro, Merlinda Putri; Ariesanti, Alia
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3684

Abstract

PBB-P2 is a type of tax in Indonesia, which in 2012 was converted into local tax from state tax. The purpose of this study was to determine the potential of the PBB-P2 in Yogyakarta, as a source of real local income (PAD), and the contribution of PBB-P2 P2 to reach the level of the regions autonomy. The object of this study is the city of Yogyakarta and the method of data analysis using quantitative descriptive. The data of this research is secondary data, which is sourced from the relevant local government agencies between 2006 until 2015. The data is processed to calculate the potential PBB-P2, and its contribution to region’s autonomy. The results of this study indicate that the target of PBB-P2 which set by the government of Yogyakarta only 24.68% of the potential, which means targeting of PBB-P2 revenue on Yogyakarta is not optimal. When compared with the realization, the revenue of the PBB-P2 only amounted to 25.56% of its potential. This result suggests that revenue of PBB-P2 has exceeded the expected targets, but still not optimal. This condition indicates that the city of Yogyakarta can increase region’s autonomy through optimization of target setting and achievement of PBB-P2 revenue because of potential PBB-P2 which can be explored. PBB-P2 contribution rate to the PAD Yogyakarta between 2006-2015 an average of 16.15%, whereas the UN contribution to the PAD-P2 between 2006-2015 an average of 3.85%.Keywords: Potensial of PBB-P2, Yogyakarta city, region’s autonomy
PENGARUH FAKTOR FUNDAMENTAL DALAM PENENTUAN KEBIJAKAN PEMBAYARAN DIVIDEN PADA PERUSAHAAN PABRIKAN Ariesanti, Alia
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.129 KB) | DOI: 10.12928/optimum.v2i2.7813

Abstract

The aim of this study is to analyze the effect of liquidity, profitability, solvability, and history of dividend-payment on dividend policy. This study focused on sample manufacturing firms, that shared dividend between 2007-2011 or not shared which listing in Indonesia Stock Exchange. To analyze the relationship, this study used logistic regression because the measurement of dependend variable is binary. This study found an empirical prove that history of dividen-payment impacted on dividend policy. The possibility of dividend-payment by company had history one year ahead dividend-payment greater 64 times than company that not paid. The another independend variables, that is liquidity, profitability, and solvability, not impacted on dividend policy. Signalling devidend theory provided the answer to explain this result study.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PAJAK WAJIB PAJAK BADAN PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI DAERAH ISTIMEWA YOGYAKARTA Irawan, Didik; Ariesanti, Alia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 4, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.38

Abstract

The purpose of the research is to analyze the behavior of tax compliance of corporate taxpayers, particularly large industrial manufacturing company that exists through out Daerah Istimewa Yogyakarta, represented by professional tax who work at the company. The results of this study indicate that: (1) the strength or weakness of a professional tax attitude does not affect the level of tax compliance in a corporate entity, (2) subjective norm has no effect on the level of corporate tax compliance, (3) strong or weak moral obligation of professional tax does not affect the level of tax compliance in a corporate entity, (4) the strength or weakness of a professional tax intention to behave not affect the level of tax compliance in a corporate entity, (5) the company 's financial condition does not affect the level of corporate tax compliance, (6) large or a small facility of company where professional tax work does not affect the level of tax compliance from a corporate entity, (7) organizational climate where professional tax work affects the level of tax compliance from a corporate entity. This study also represents that professional tax do not greatly affect the level of tax compliance in the corporate taxpayers large manufacturing company in Daerah Istimewa Yogyakarta.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA Suryaningsih, Nunuk; Ariesanti, Alia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 1, No 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i1.10

Abstract

Recent years many companies are increasingly recognizing the importance of implementing a program of corporat social resposibility (CSR) as part of ots business srategy. Intense competition in the business word sometimes makes the company justifies any means to increase profit with lower costs, thus resulting in corporate social responsibility aside. The study was conducted to provide empirical evidence of the influence of CSR on corporate profitability.                This study used a sample of 20 companies listed on the Stock Exchange of manufacturing the 2005-2009 period. The research data obtained from annual financial reporting issued by the company each year. Determination of the sample using purposive sampling method. Testing the hypothesis using a simple linear regression analysis.                The results show that the disclosure of CSR effect company profitability when viewed using the Return of Equity, but had no effect on Return on Assets and Return on Investment. In addition, the study provides empirical evidence that there are differences in the scope of the disclosure of Corporate Social Responsibility between in periods before and after the enactment of Law No.40 of 2007 regarding Limited Liability Company.
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN Wahyuningtyas, Fika; Ariesanti, Alia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.26

Abstract

Tax collection by using a letter of reprimand and forced letter is an effort to increase the effectiveness of tax revenue that purpose as the country's development. This research method aims to determine the level of effectiveness of the tax collection and forced letter warning letter. The research method uses descriptive method of analysis, methods based on existing data, and then draw conclusions. This study uses secondary limit the period 2011-2012. Analysis using ratio analysis to calculate the effectiveness of tax collection by using related variables that include the amount of the tax billing plan and the amount of tax revenue. The results showed that the effectiveness of tax collection with a letter of reprimand and a letter run ineffectively enforced, so expect authorize agencies in collecting tax debts can be optimized, see realize taxes are still very small
PENGARUH IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA MANAJERIAL PADA BANK PEMBANGUNAN DAERAH (BPD) DAERAH ISTIMEWA YOGYAKARTA Hidayah, Nur; Ariesanti, Alia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.18

Abstract

Implementation of good corporate governance in banks is expected to eliminate mismanagement, forming a system of checks and balances that guarantee effective and all-powerful corporation in line with improving corporate performance through the creation process of making better decisions, improve operational efficiency and further improve services to stakeholders. The study was conducted to provide empirical evidence of the influence of the implementation of good corporate governance on managerial performance in Yogyakarta BPD Bank. Research object is the middle and lower level managers in the Regional Development Bank (BPD) Special Region of Yogyakarta. The data used are the primary data from respondents' answers, the  manager at the Bank BPD DIY. This study uses multiple linear regression analysis. The results showed that: (1) Transparency affect managerial performance. (2) Accountability affect managerial performance. (3) Responsibility affect managerial performance. (4) independency affect managerial performance. (5) Fairness does not affect managerial performance
Sistem pengendalian simetris: bercermin pada subak, mematut sistem pengendalian intern pemerintahan Sylvia Sylvia; Rohmawati Kusumaningtias; Alia Ariesanti
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i12020p45

Abstract

Abstract: This paper aims to interpret the values carried out in subak to be reflected in the strengthening of the internal control system in local government. Weak internal controls result in corruption being an unresolved problem in local government. Corruption shows the denial of humans to submit to the creator while still being obliged to maintain harmony with fellow human beings and with nature. Library research was conducted on the Subak system run by the Hindu-Balinese community and the phenomenon of corruption that occurred in this country. The results show that the symmetrical control system carried out in the subak is able to harmonize faith, the necessities of life, and the preservation of nature. Tri Hita Kirana which is the foundation of the subak governance  is carried out by linking organizational goals to harmonizing relationships with God, humans, and nature. This symmetrical internal control system reflects religious values, justice, and togetherness which are expected to strengthen the internal control system of the local government.Abstrak: Makalah ini bertujuan memaknai nilai-nilai yang dijalankan di subak untuk direfleksikan pada penguatan sistem pengendalian intern di pemerintahan daerah. Pengendalian intern yang lemah mengakibatkan korupsi menjadi masalah yang belum  terselesaikan di pemerintahan daerah. Korupsi menunjukkan pengingkaran manusia untuk tunduk pada Sang Maha Pencipta sembari tetap berkewajiban menjaga keharmonisan  dengan  sesama manusia  dan  alam. Riset  kepustakaan  dilakukan atas sistem subak yang dijalankan oleh masyarakat Hindu-Bali dan fenomena korupsi yang terjadi di tanah air. Hasilnya menunjukkan bahwa sistem pengendalian simetris yang  dijalankan di subak mampu menyelaraskan antara iman, kebutuhan hidup, dan kelestarian alam. Tri Hita Kirana yang menjadi landasan tata kelola subak dilakukan dengan cara menautkan tujuan organisasi pada harmonisasi hubungan dengan Tuhan, manusia, dan alam. Sistem pengendalian intern simetris ini merefleksikan nilai religius, keadilan, dan kebersamaan yang diharapkan dapat menguatkan sistem pengendalian intern pemerintah daerah.
PENGARUH FAKTOR FUNDAMENTAL DALAM PENENTUAN KEBIJAKAN PEMBAYARAN DIVIDEN PADA PERUSAHAAN PABRIKAN Alia Ariesanti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.129 KB) | DOI: 10.12928/optimum.v2i2.7813

Abstract

The aim of this study is to analyze the effect of liquidity, profitability, solvability, and history of dividend-payment on dividend policy. This study focused on sample manufacturing firms, that shared dividend between 2007-2011 or not shared which listing in Indonesia Stock Exchange. To analyze the relationship, this study used logistic regression because the measurement of dependend variable is binary. This study found an empirical prove that history of dividen-payment impacted on dividend policy. The possibility of dividend-payment by company had history one year ahead dividend-payment greater 64 times than company that not paid. The another independend variables, that is liquidity, profitability, and solvability, not impacted on dividend policy. Signalling devidend theory provided the answer to explain this result study.
Characterization of Egg Shell Waste As Adsorbent for Cooking Oil Waste Purification Gita Indah Budiarti; Alia Ariesanti; Endah Utami; Okka Adiyanto; Utaminingsih Linarti
CHEMICA: Jurnal Teknik Kimia Vol 8, No 2 (2021): December 2021
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/chemica.v8i2.22196

Abstract

Eggshell has a shaft and a high surface area, so it has the potential to become an adsorbent. The adsorbent is an adsorbent in the filtration process. Waste cooking oil can be reused as raw material with economic value. So far, the waste bank that accommodates used waste has not gone through the filtration process, so the selling price is low. Waste cooking can be filtered using various adsorbent media, including activated carbon, commercial silica, and local adsorbents such as eggshells. A filtration process on waste cooking oil is expected to increase income for waste banks. The objective of this study was to investigate formulations adsorbent from eggshells for purification waste cooking oil. The variables used were a variety of particle size adsorbents (60, 80 mesh) and adsorbent weight (10, 15 g). The optimal result for the decreased acidic number was obtained at 60 mesh particle size, weight 15 grams.
POTENSI PAJAK BUMI DAN BANGUNGAN SEKTOR PERDESAAN DAN PERKOTAAN KOTA YOGYAKARTA DAN KONTRIBUSINYA TERHADAP KEMANDIRIAN DAERAH Merlinda Putri Kumoro; Alia Ariesanti
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3684

Abstract

PBB-P2 is a type of tax in Indonesia, which in 2012 was converted into local tax from state tax. The purpose of this study was to determine the potential of the PBB-P2 in Yogyakarta, as a source of real local income (PAD), and the contribution of PBB-P2 P2 to reach the level of the region's autonomy. The object of this study is the city of Yogyakarta and the method of data analysis using quantitative descriptive. The data of this research is secondary data, which is sourced from the relevant local government agencies between 2006 until 2015. The data is processed to calculate the potential PBB-P2, and its contribution to region’s autonomy. The results of this study indicate that the target of PBB-P2 which set by the government of Yogyakarta only 24.68% of the potential, which means targeting of PBB-P2 revenue on Yogyakarta is not optimal. When compared with the realization, the revenue of the PBB-P2 only amounted to 25.56% of its potential. This result suggests that revenue of PBB-P2 has exceeded the expected targets, but still not optimal. This condition indicates that the city of Yogyakarta can increase region’s autonomy through optimization of target setting and achievement of PBB-P2 revenue because of potential PBB-P2 which can be explored. PBB-P2 contribution rate to the PAD Yogyakarta between 2006-2015 an average of 16.15%, whereas the UN contribution to the PAD-P2 between 2006-2015 an average of 3.85%.Keywords: Potensial of PBB-P2, Yogyakarta city, region’s autonomy
Co-Authors Annas Nurhidayat Didik Irawan Endah Utami Fika Wahyuningtyas Fitri Iman Sari fitri Gita Indah Budiarti Irawan, Didik Kumoro, Merlinda Putri Merlinda Putri Kumoro Nunuk Suryaningsih Nur Hidayah Nur Hidayah Okka Adiyanto Rintan Nuzul Ainy ROHMAWATI KUSUMANINGTIAS Suryaningsih, Nunuk Sylvia . Utaminingsih Linarti, Utaminingsih Wahyuningtyas, Fika