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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Akuntansi : Transparansi dan Akuntabilitas JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Fadjar Harimurti
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH KOMPOSISI PEMEGANG SAHAM DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016) Rina Khusnul Khotimah; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

purpose ofthis research is to determine the effect of shareholder composition and capital strucutre on dividend policy.This research was conducted on manufacturing companies in the Indonesian Stock Exchange in 2014 – 2016. The population consisted of 145 companies and a sampel of 14 manufcturing campanies in the Indonesian Stock Exchange with purposive sampling technique. The independent variable in this research is dividend policy. Analysis technique using SPSS 21software. The results show that institusional share ownership variables, managerial ownershipand capital structure have a significant effect on dividend policy. Thevariables of public ownership have no significant eect on dividend policy.
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT KEBANGKRUTAN PERUSAHAAN MENGGUNAKAN MODEL ALTMAN Z- SCORE (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI Tahun 2014 – 2016) Anla Dina Defitria; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of financial ratios on bankruptcy rates using the Altman z-score model. This research was conducted on real estate and property companies on the Indonesia Stock Exchange (IDX) in 2014 - 2016. The population consists of 31 companies and a sample of 31 real estate and property companies on the Indonesia Stock Exchange (IDX). The ratio used as an analysis tool is profitability ratio, liquidity, leverage, sales growth (sales growth). The analysis technique used is multiple linear regression analysis. Data was analyzed using SPSS version 21 software. The results showed that the variables of profitability, liquidity, leverage, and sales growth had a positive and significant effect on the level of bankruptcy.
PENGARUH STRATEGI BISNIS, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Natalia Kristiwi Windyasari; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the influence of business strategy, executive character and company size on Tax Avoidance. This study studies food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used is secondary data. The study population was 19 companies by analyzing financial statements from 2014-2017 accessed by the IDX website, www.idx.co.id. The sampling technique uses purposive sampling technique with a sample of 10 companies. The data analysis tool uses Multiple Linear Regression. Based on the results of the study, the business strategy does not affect Tax Avoidance. The executive character variable does not affect Tax Avoidance. Company size variables have a significant positive effect on Tax Avoidance. Proobability Value F Test 0.006 < 0.05 means the selection of the right model. There is the influence of business strategy, executive character, size of the company on tax avoidance. The test results of the determination coefficient (R2) adjusted R2 is 0.229, which means that the influence of business strategy variables, executive character and firm size on tax avoidance is 22.9%.
PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada KPP Pratama Boyolali tahun 2013 – 2018) Zeny Jayanti; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the effect of self assessment system and tax audit, in addition to knowing among the self assessment system and tax audit variables that were the dominant influence on value added tax receipts at KPP Pratama Boyolali. The type of data used is quantitative data. The data source used is secondary data. The entire population in this study were all PKP registered at KPP Pratama Boyolali with the sampling technique using purposive sampling method. The data collection technique in this study uses documentation. Data analysis techniques used, Classical Assumption Test, Multiple Linear Regression Analysis, t Test, F Test (Model Accuracy), and Determination Coefficient Test (R2). The results of this study indicate that the Self Assessment System and Tax Examination affect the value added tax revenue at KPP Pratama Boyolali. The results of the coefficient of determination (R2) is 0,221, this means that the contribution or influence given by the self assessment system variable and tax audit on the receipt of VAT is 22,1% while the remaining 77,9% is influenced by other variables outside the variables studied, Tax Collection, Issuance of Forced Letters, Exchange Rates, Inflation and so on.
STANDAR UKURAN PERUSAHAAN YANG TELAH MELAKUKAN MANAJEMEN PAJAK DENGAN INDIKATOR CASH ETR (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016) Muji Handayani; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax is an important source of funds that will be used to finance state expenditure. In tax collection there are differences in interests between tax authorities and companies. So that the company desire arises to minimize the tax burden that must be paid in order to increase profits. Efforts made by the company are to carry out tax management. The purpose of this study is to determine the standard size of the company that conducts tax management. This study uses empirical studies conducted on food and beverage companies listed on the Indonesia stock exchange for the period 2013 – 2016.The sampling technique uses purposive sampling method. The type of data used is qualitative data and quantitative data. The data analysis technique in this study uses statistical calculations (Range) to get the standard value of the size of the company that has done tax management. Based on the results of data analysis that has been done, it can be seen that companies that have carried out tax management are companies that have an ETR Cash value (CETR) of less than 0.23953.
PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta) Wulandari Wulandari; Dewi Saptantinah Puji Astuti; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in public accounting in the region of Surakarta and Yogyakarta. The number of samples in the study based on the number of questionnaires returned, i.e. as many as 47 respondents. Sampling techniques using acidental sampling. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis and test of the absolute difference. The research results obtained conclusions that due professional care, competence, motivation and independence of Auditors Auditors significant positive effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta, while time budget significant negative pressure effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta.
ANALISIS PENERAPAN KEWAJIBAN PERPAJAKAN PERUSAHAAN JASA KONSTRUKSI PADA PT. SARANA BANGUN PERKASA SURAKARTA Widi Nurindah Sari; Fadjar Harimurti; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The Indonesian government is currently seeking equitable development, One of the government's efforts to obtain funds was obtained from tax collection. Construction Services is one of the activities in the economic, social, and cultural fields which have an important role in achieving various objectives to support the realization of national development. Data obtained from field observations, interviews, and questionnaires to measure the level of understanding of tax obligations. Data were analyzed using qualitative descriptive analysis. The results of the study indicate that the Tax Liability of PT. Sarana Bangun Perkasa Surakarta is Article 21 Income Tax , Article 23 Income Tax, Article 4 Income Tax Article 2, Value Added Tax (VAT) and Annual Tax Return. Calculation of tax liability rates is assessed based on the tax object in the Legislation. How to Deposit and Report Tax Obligations at PT. Sarana Bangun Perkasa Surakarta in 2017 is in accordance with the applicable law. while the time of depositing and reporting is not in accordance with the applicable law because during 2017 many are found not to be determined on time or late.
ANALISIS PERBEDAAN PROFITABILITAS, TOTAL ASSET TURN OVER, KEBIJAKAN UTANG DAN KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN ROKOK, PERUSAHAAN KONTRUKSI DAN BANGUNAN SERTA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizqi Romadhani Ati Firdaus; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the effect of profitability, total asset turnover and debt policy on dividend policy and to analyze differences in dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange. This type of research is a case study. A sample of 18 cigarette companies, cement and construction and building companies are listed on the Indonesia Stock Exchange 2013 – 2016. Data collection techniques use documentation. Data analysis techniques use Desciptive test and Post Hoc test.. The results of shows that there is a difference ROA, TATO, debt policy and dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange.
PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2014 – 2017) Novi Tri Mulyani; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax avoidance is a tax avoidance activity carried out in a legal manner that does not violate applicable laws. This study aims to determine the effect of accounting conservatism, capital intensity, and firm size on tax avoidance. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sample selection technique uses purposive sampling, in order to obtain 11 samples of companies that meet the criteria. Data used in the form of secondary data originating from the company's financial statements, while the data analysis technique uses multiple linear regression analysis using SPSS 2.1. The results showed that accounting conservatism, capital intensity did not significantly influence tax avoidance, while the size of the company had a significant positive effect on tax avoidance.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PEMBERIAN HADIAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN PASARKLIWON KOTA SURAKARTA Fitri Ariastuti; Suharno Suharno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of knowledge of taxation, awareness of taxpayers and gift giving to individual taxpayer compliance in paying land and building taxes. This type of research is a survey of compulsory land and building tax in Pasarkliwon District, Surakarta City. The sample of this study was 100 land and building taxpayers with purposive sampling and cluster techniques. Data collection techniques using questionnaires and literature. The data analysis technique used is multiple linear regression, t test, F test, and R2. The results of this study indicate that knowledge of taxation, awareness of taxpayers and gift giving significantly influence individual taxpayer compliance in paying land and building tax in Pasarkliwon District, Surakarta City.
Co-Authors Achmad Wisnu Abdulloh Suratno Anggi Priandita Putra Anla Dina Defitria Annisa Nurul ’Aini Ayu Nanda Riski Anggita Fitriana Bambang Widarno Dewi Saptantinah P Dewi Saptantinah P.A Dewi Saptantinah Puji Astuti DJOKO KRISTIANTO Erika Muliasari Faradina Wahyu Aprilyani Fitri Ariastuti Fredinan Yulianda Hanung Adi Nugroho Inneke Ryan Saputri Julia Eka Prastianingsih Kasidin Kasidin Laila Nur Azizah Lala Aguarelia Maharani Putri Pratiwi Melati Pesona Putri Muji Handayani Natalia Kristiwi Windyasari Novi Tri Mulyani Rahma Eryanti Rina Khusnul Khotimah Rispantyo Rispantyo Rizqi Romadhani Ati Firdaus Sriyanto Sriyanto Stela Maris Febriana Gea Sukmawati Sukmawati Sunarti Sunarti Sutianingsih Sutianingsih Wahyu Candra Susilowati Widi Nurindah Sari Winda Nur Khasanah Wulandari Wulandari Yuana Ardiastuti Zeny Jayanti