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All Journal Jurnal Manajemen Dayasaing Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi
LMS Kristiyanti, LMS
ITB AAS INDONESIA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : International Journal of Economics, Business and Accounting Research (IJEBAR)

 1 
FACTORS THAT INFLUENCE SMES' PERCEPTIONS ABOUT THE IMPORTANCE OF PREPARING FINANCIAL STATEMENTS (CASE STUDY AT A BICYCLE SHOP IN SURAKARTA AND SUKOHARJO) Rukmini, Rukmini; Kristiyanti, LMS; Barokah, M Fachri Naufal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1012

Abstract

Various problems that are still faced by Micro, Small and Medium Enterprises (MSMB) are in utilizing the use of financial statements. The inability to practice accounting is the main factor that causes problems and triggers MSMB failure in developing their business. This study aims to determine: (1) the effect of business size on MSMB perception on the importance of financial statement preparation, (2) the effect of time on MSMB perception on the importance of financial reporting, (3) the influence of educational background on MSMB's perception of the importance of preparing financial statements, (4) the effect of business size, length of business, educational background on MSMB's perception on the importance of preparing financial statements. The results of this study indicate that (1) there is no positive effect on the scale of the company on the use of accounting information. Evidenced by a regression coefficient of 0.222, the value of t is greater than t table 1.258, and the significance value is 0.210 (0.210> 0.05). (2) there is a positive influence of accounting knowledge on the use of accounting information. Evidenced by a regression coefficient of 0.188, the value of t is greater than t table 4.629, and significant value of 0.000 (0.000
INTERNAL CONTROL, LEADERSHIP STYLE, AND WORK MOTIVATION OF EMPLOYEE PERFORMANCE AT PT KUSUMAHADI SANTOSA KARANGANYAR LMS Kristiyanti; Abdul Haris Romdhoni; Ferdiana Dwi PR
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2232

Abstract

This research discussed about the influences of internal control, leadership style, and work motivation on employee performance. This research aims to analyze the influences of internal control, leadership style, and work motivation on employee performance at PT Kusumahadi Santosa, Karanganyar. The research population is employees at PT Kusumahadi Santosa, Karanganyar. The method used to determine the sample is using technical solvents with several fixed criteria with a total amount of 92 samples. This research uses Statistical Product and Service Solutions (SPSS) version 25. The analysis method used is multiple linear regression analysis t test, F test and R2 test. Based on the analysis of the results, it is found that internal control has a significant effect on employee performance because its value is smaller than α = 0.05 that is 0.001 0,05. Keywords: Internal control, leadership style, work motivation and employee perfomance.
RELATIONSHIPBETWEEN GOOD CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE, AND FINANCIAL PERFORMANCE REGISTERED ON INDONESIA STOCK EXCHANGE LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2486

Abstract

The aim of this research is to determine the relationship between Good Corporate Governance, Leverage, and Company Size with the financial performance of banks listed on the Indonesia Stock Exchange. The variables used to measure Good Corporate Governance are institutional ownership, leverage is measured by debt to equity ratio (DER), and company size is seen from total assets. The variable used to measure the company's financial performance is return on assets (ROA). The population is as many as 20 banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis technique used is multiple linear regression analysis, hypothesis testing, and classic assumption tests which include normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, with a significance level of α = 5%. The results showed that simultaneously Good Corporate Governance, Leverage, Company Size had a significant effect on financial performance. As evidenced by the results of the F test, it was found that the significance of F 0.000
FACTORS THAT INFLUENCE SMES' PERCEPTIONS ABOUT THE IMPORTANCE OF PREPARING FINANCIAL STATEMENTS (CASE STUDY AT A BICYCLE SHOP IN SURAKARTA AND SUKOHARJO) Rukmini Rukmini; LMS Kristiyanti; M Fachri Naufal Barokah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1012

Abstract

Various problems that are still faced by Micro, Small and Medium Enterprises (MSMB) are in utilizing the use of financial statements. The inability to practice accounting is the main factor that causes problems and triggers MSMB failure in developing their business. This study aims to determine: (1) the effect of business size on MSMB perception on the importance of financial statement preparation, (2) the effect of time on MSMB perception on the importance of financial reporting, (3) the influence of educational background on MSMB's perception of the importance of preparing financial statements, (4) the effect of business size, length of business, educational background on MSMB's perception on the importance of preparing financial statements. The results of this study indicate that (1) there is no positive effect on the scale of the company on the use of accounting information. Evidenced by a regression coefficient of 0.222, the value of t is greater than t table 1.258, and the significance value is 0.210 (0.210> 0.05). (2) there is a positive influence of accounting knowledge on the use of accounting information. Evidenced by a regression coefficient of 0.188, the value of t is greater than t table 4.629, and significant value of 0.000 (0.000
THE INFLUENCE OF PRODUCTION COSTS, PROMOTION AND SALES COSTS ON COMPANY PROFITS (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Registered at BEI Period 2018-2021) Wikan Budi Utami; Aini Zahrah; LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12582

Abstract

Net profit is the limited measure of a company's success. The main purpose of establishing a business or company is to make a profit. Planning and controlling profits is one of the roles of company management that is really needed, to generate maximum profits. The following are the factors that influence making a profit, namely production costs, promotion costs, and sales. This research aims to determine the influence of production costs, promotion and sales costs on company profits. In this research, the sample used is food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis method uses multiple linear regression analysis methods with a significance level of 5% or 0.05. The research results show that the production cost variable with a significance value of 0.000 < 0.05, the promotion cost variable with a significant value of 0.003 < 0.05 and the sales variable 0.000 < 0.05 affect the profits of manufacturing companies listed on the Indonesia Stock Exchange, this can be seen from the results of the t-test. The results of the f- test show that production costs, promotion costs and sales have a joint effect on company profits, the R2 value is 79,3%. Keywords: Production Costs, Promotion Costs, Sales, Profit
RELATIONSHIPBETWEEN GOOD CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE, AND FINANCIAL PERFORMANCE REGISTERED ON INDONESIA STOCK EXCHANGE LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2486

Abstract

The aim of this research is to determine the relationship between Good Corporate Governance, Leverage, and Company Size with the financial performance of banks listed on the Indonesia Stock Exchange. The variables used to measure Good Corporate Governance are institutional ownership, leverage is measured by debt to equity ratio (DER), and company size is seen from total assets. The variable used to measure the company's financial performance is return on assets (ROA). The population is as many as 20 banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis technique used is multiple linear regression analysis, hypothesis testing, and classic assumption tests which include normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, with a significance level of α = 5%. The results showed that simultaneously Good Corporate Governance, Leverage, Company Size had a significant effect on financial performance. As evidenced by the results of the F test, it was found that the significance of F 0.000
THE EFFECT OF REGIONAL FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS AND INTERNAL CONTROL SYSTEMS GOVERNMENT ON THE REGIONAL GOVERNMENT PERFOMANCE (CASE STUDY ON BKD IN BOYOLALI REGENCY) Rismawati Rismawati; Indra Lila Kusuma; LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6279

Abstract

Abstract: This study aims to determine the Effect of Regional Financial Management, Regional Financial Accounting System and Internal Control System Government on Regional Government Perfomance. The methodhology used in this research is the quantitative. The population used is all employee of BKD Boyolali. In this study a sample of 54 employees. While for the technique of data collection is done by using questionnaires. To facilitate problem solving, this study was conducted using multiple linear regression models with the help of IBM SPSS Statistics 25. Based on the second partial test, shows that the Regional financial Accounting System variable has a significant effect on on Regional Government Perfomance. Based on the third partial test, shows that the Internal Control System Government variable has a ignificant effect on on Regional Government Perfomance. Based on the results of the simultaneous data test,be concluded that simultaneously or together the variables of the Effect of Regional Financial Management, Regional Financial Accounting System and Internal Control System Government is a factor that effect the Regional Government Perfomance. Keywords: Regional Financial Management, Regional Financial Accounting System and Internal Control System Government, Regional government Perfomance
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Haris Romdhoni Afifah Inas Widyaningsih Aini Zahrah Aisyah Desnilia Alfiana Kristi Annisaa Miftakhul Jannah Barokah, M Fachri Naufal Budiyono Budiyono Budiyono Budiyono Desy Nur Pratiwi Dinda Maulid Rahmawati Ferdiana Dwi PR Filipus Wicaksono Hadi Samanto Harum Melathi Indra Lila Kusuma Indra Lila Kusuma Karina Astari M Fachri Naufal Barokah Maya Widyana Dewi Muhammad Cholis Mustika Ndaru Cahyani Ningsih, Suhesti Nisfu Syaban Retno Puji Rahayu Rismawati Rismawati Rukmini Rukmini Rukmini Rukmini Sigit Adi Pratama Siti Mutmainah Sri Laksmi Pardanawati Suhesti Ningsih, Suhesti Suprihati Timur Angin Prasetyo Putri Wikan Budi Utami Yuwita Ariessa Pravasanti